Deputy Cit Vs. Haria Exports Ltd.

Decided On : Jul-09-2007

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 80HHC, Section 80HHC, Section 80HHC(1, Section 80HHC(1, the Finance Act, Section 80HHC, Section 80HHC, the Income Tax Act, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, the Income Tax Act, Section 80HHC of the Act, Section 80HHC of the Act, Section 80HHC, Section 80HHC, Section 80HHC(1, the Explanation to Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, the Indian Contract Act, Section 24, the Indian Contract Act, Section 24, the Garment Export Entitlement Policy, Section 80HHC, Section 80HHC, the Customs Act, the Customs Act, Section 80HHC(1, Section 80HHC, Section 80HHC(2).Likewise, the Customs Act, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC(1, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, the Customs Act, Section 5(3, the Central ST Act, Section 80HHC, the Income Tax Act, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC.Deduction, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC(2)(a)read, the Explanation to Section, Section 80HHC, the Explanation to Section 80HHC, the Explanation to Section 37(1, the Income Tax Act, the Income Tax Act, the Explanation to Section 37(1, Section 36(1)(iii

CARDINAL: 1, 6, 2, 11, 1, 10, 1-4, 2,39,45,187, three, 2-4, three, three, three, three, 121, three, three, three, only two, three, three, three, three, three, three, 15, 11, 12, 13, 14, 15, three, 1, 2)(a, One, 96, three, three, 247, 2, three, three, three, 10, three, three, three, three, three, three, one, 1, 180, three, 1, 2, three, 2, three, 2)(a, 1, 1, 2)(a, 2)(a, 9, 12, 2, three, 2, one, two, 1, 95, 95, 552, 8, 885, 12-12, 86, 91, 9, 8,86,281, three, three, 8,86,281, 36, 8,86,281, three, 10, 1., 208, 989, 2, 26.70, 41, 42, 41, 42, 42, 42

ORG: the Commissioner (Appeals, Profit &, the Apparel Export Promotion Council, AEPC, the Ministry of Textiles, Shipping, Customs, the Commissioner (Appeals, Tribunal, Tribunal, the Ministry of Textiles, the Government of India, the Ministry of Textiles, the Ministry of Textiles, Apparel Export Promotion Council, the Government of India, the Apparel Export Promotion Council, Global Apparels Inc., Apparel Export Promotion Council, Apparel Export Promotion Council, Global Apparel Inc., the Apparel Export Promotion Council, the Apparel Export Promotion Council, Authorized Representative, Authorize Representative, Clause 14 of the Agreement, Global Group, Agents, Exporters, Global Group, Global Group, Global Group, Exporters, Authorized Representative, Authorized Representative, Authorized Representative, Authorized Representative, Authorized Representative, CIT, ITD 151, Tribunal, Burlington Exports ', the Hon'ble Supreme Court, Sea Pearl Industries, CIT, the Hon'ble Supreme Court, the Income Tax Authorities, Sea Pearl Industries ', Sea Pearl Industries, the Garments Exports Entitlement Policy, Past Performance Entitlement, PPE, First Come First Served, FCFS, First Come First Served, Letter of Credit or Foreign Inward Remittance Certificate, the Apparel Export Promotion Council, the Garment Export Entitlement Policy, the Apparel Export Promotion Council, Textiles, Government of India, Government, inter alia, Sea Pearl Industries', inter alia, inter alia, the Hon'ble Supreme Court, Sea Pearl Industries ', the Hon'ble Supreme Court, Sea Pearl Industries ', the Hon'ble Supreme Court, Sea Pearl Industries', Sea Pearl Industries', the Hon'ble Supreme Court, Section, C.T. Ltd, CTO, Court, the State Trading Corporation, STC, STC, Sea Pearl Industries', Clauses 11 to 15of, Government, this Tribunal in Burlingtons Exports', Burlington, Tribunal, Tribunal, Burlington Export, the Hon'ble Supreme Court, Herrington, British Railways Board, the Hon'ble Supreme Court, Sea Pearl Industries', The Commissioner (Appeals, Bombay High Court, Uttam Corporation, Bombay High Court, Reserve, the Reserve Bank of India, the Reserve Bank of India, Reserve, Tribunal, Authorized Representative, CIT, Reserve, Reserve, Reserve, the Commissioner (Appeals, Authorized Representative, Hon'ble High Court, CIT, Hon'ble Bombay Tribunal Special Bench, Surendra Engineering Corporation, ITA No, Corporation, Asstt, CIT, Tribunal, CIT, ITD 499, the Garment Export Entitlement Policy, Government, Commissioner (Appeals, Commissioner (Appeals, Phalton Sugar Mills Ltd., CWT, ITR, CIT, V.M. Salgaonkar &amp, Bros. Pvt. Ltd., Tribunal, the Commissioner (Appeals, the Commissioner (Appeals, Phaltan Sugar Works Ltd., CWT, CIT Salgaoncar &amp, P) Ltd., Authorized Representative, Tribunal, the Commissioner (Appeals, the Commissioner (Appeals, the Hon'ble Supreme Court, S.A.Builders Ltd., The Commissioner (Appeals, the Supreme Court

DATE: year 1999-2000, 8, 9, the year, 1985, 30-12-1999, the year, 1995, 14, 2005, 2001, 5781, 1997-99, 1997-99, 1972, 1897, 1997-99, 1962, 52 of 1962, a period of, six months, the previous year, 1962, 52 of 1962, year 1983-84, the previous year, the assessment year, year 1983-84, the assessment year, year 1983-94, 1956, 1972, the year, six months, the previous year, the year, six months, the previous year, 1997, year 1995-96, 2003, 45, 2004, the assessment year, the year, the year, years 1991-92, 1992-93, 1993-94, 1996-97.40

PERSON: Ground Nos, Loss Account, them.10, Mum, Bench, Varsha Engg, Vijay Trader, Herschell, Bench, Padmasundara Rao v. State, Tamil Nadu, Lord Morrin, Corpn, Corpn, Bench, Rang International

GPE: India, India, India, detail.5, USA, UK, Canada, USA, assessee, India, Section80HHC, India, India, India, India, India, Halsbury, Reissue, Kennedy v. Dc, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, Uttam, Uttam, India, India, India, Uttam, Surendra Engg, Mum.)(Mag, Asstt, Bros.

NORP: Indian, Hon'ble, Indian, Indian, Indian, Hon'ble

FAC: Clauses 11,12,13

PRODUCT: Agreement, Representative, ITD 121/130, CIT(2007)288 ITR 1

ORDINAL: third, third, First, third, third, third, third, third, third, third, third, third, third, third, third, third, third, third, third, third, first, Secondly, third, third, third, third, third, third

LOC: Minis, Sea Pearl Industries

MONEY: 10 per cent