Pampasar Distillery Ltd. Vs. Asstt. Cit

Decided On : Feb-28-2007

Court : Income Tax Appellate Tribunal ITAT Kolkata

LAW: Section 170 Sub-section, the Income Tax Act, Section 170, Section 170(2, Section 159, Section 560, Section 560, Section 170, Section 171, Section 170, Section 170, Section 170 of the Act, Section 2(2, Section 170, Section 201(1)/201(1A, Section 201, Section 201/201(1A).24

CARDINAL: 1, 227, 227, 228, 1, 1, 25-6-2002, 12, 12, 26, 29-3-2003, 2, 2005).9, 101, 2, 28, 1, 170, 1, 2, 1, 3, 4, 1, one, 2, one, two, 22, 6, 57, 2, 558, 1, 4, 10-2-1995, 11 to 19, 1A, 228/, 558

ORG: CO, ITA No, ITA No, ITA No, Shah Wallace Distilleries Ltd., Hon'ble Apex, National Thermal Power Co. Ltd., CIT, Hon'ble Apex, Tribunal, Tribunal, Hon'ble Apex, the id. Counsel, Pampasar Distillery Ltd., Maharashtra Distilleries Ltd., Maharashtra Distilleries Ltd., Shaw Wallace Distilleries Ltd., Pampasar Distillery Ltd., Pampasar Distillery Ltd., Maharashtra Distilleries Ltd., Pampasar Distillery Ltd., the Pampasar Distillery Ltd., Hewlett Packard India, Hon'ble Allahabad High Court, CIT, Pampasar Distillery Ltd., Assessing, Century Enka Ltd., CIT, ITD 489, the ITAT Delhi Bench, Impsat (P.) Ltd., Century Enka Ltd., the ITAT Delhi Bench, Impsat (P.) Ltd., Century Enka Ltd., supra).He, Tribunal, Pampasar Distillery Ltd., the ITAT Delhi Bench, Impsat (P.) Ltd., the ITAT Delhi Bench, Hewlett Packard India, HP India, Pampasar Distillery Ltd., Pampasar Distillery Ltd., Shaw Wallace Distilleries Ltd., the ITAT Delhi Bench, Hewlett Packard India, Impsat (P.) Ltd., Hewlett Packard India, Century Lnka Ltd., Hewlett Packard India, CIT v. Express Newspapers Ltd., Lordships, the Free Press Company, Impsat (P.) Ltd., Mumbai Bench, Century Enka Ltd., Impsat (P.) Ltd., Hewlett Packard India, Express Newspapers Ltd., Pampasar Distillery Ltd., Pampasar Distillery Ltd., Successor Company, Shaw Wallace Distilleries Ltd., Shaw Wallace Distilleries Ltd., Pampasar Distillery Ltd., Pampasar Distillery Ltd., Pampasar Distillery Ltd., ITA Nos, Commissioner (Appeals, Parasakthi Finance &, Investments Co. Ltd., M/s. Parashakti Finance &amp, Investment Ltd., the Hon'ble High Court, Parashakti Finance &, Investment Ltd., Shaw Wallace Distilleries Ltd., Parashakti Finance &, Investment Ltd., Parashakti Finance &, Investment Ltd., Parashakti Finance &, Investment Ltd., Pampasar Distillery Ltd., Parashakti Finance &, Investment Ltd., Pampasar Distillery Ltd., Parashakti Finance &, Investment Ltd., Shaw Wallace Distilleries Ltd., the Commissioner (Appeals, ITA No.304/Kol./, C.O. Nos.227, ITA No

DATE: years 1999-2000, 2001-02, years 1999-2000, 2001-02, 19-11-2004, 1676, years 1994-95, years 1999-2000, 2001-02, year 2001-02, 1 -7-2000, 4016, 2006, 1961, the previous year, the previous year, the previous year, the previous year, the previous year, the previous year, 18, the assessment year, 1999-2000, 2000-01, 2001-02, these years, 20, years 1999-2000, 2001-02, 1672, years 1994-95, 1994-95, 1995-96, 1996-97,, 1997-98, 1998-99, 2005, 1672

PERSON: Kolkata, ITA Nos.1672, Bangalore, company.10, Delhi Bench, Delhi Bench, Delhi Bench, Delhi Bench, Delhi Bench, Delhi Bench, Delhi Bench, Madras, Madras, ITA Nos

GPE: D.R., Mumbai, Delhi, D.R., D.R., Mumbai, Mumbai, D.R., D.R., D.R., D.R., D.R., D.R.

ORDINAL: first

FAC: Lordship, the Delhi Bench

NORP: Hindu, Hindu, ITAT, Hon'ble, Hon'ble

QUANTITY: 25-2-2005

PRODUCT: HP India

TIME: 9-12-1997, 9-12-1997