Ge Capital Transportation Vs. Asstt. Cit, Special Range 2

Decided On : Jul-20-2007

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 115.1 A.8, Section 115JA, Section 115JA(2, Section 115JA, Section 115JA, Section 115JA, Section 115JA(2, Section 211, the Companies Act, Section 211, Section 210A. 6, Section 115JA(2, the Companies Act, the Companies Act, the Straight Line Method, the Companies Act, Section 115JA(2, Section 115JA, Section 115JA.12, the Companies Act, Section 115 JA, Section 115JA(2).13, Section 115JAhad, Section 115 JA, Section 211(2, the Companies Act, the Companies Act, Section 211, the Companies Act, the Accounting Standards, Section 211 defines Accounting Standards, the Chartered Accountants Act, Section 201 A., the Accounting Standards, Section 211, the Companies Act, the Companies Act, the Companies Act, Section 115JA, Section 115 JA, the Companies Act, Section 210 of the Companies Act, Chapter III, Section 115 JA, the Income Tax Act, the Companies Act, Section 115 JA, the Companies Act, the Companies Act, Section 211(2)(3A)(3C, the Companies Act, the Companies Act, the Accounting Standards of ICAI, The Accounting Standards of ICAI, Section 115JA(2, Section 115, Section 115, the Income Tax Act, the Companies Act, the Companies Act, the Explanation to Section 115, the Companies Act', Section 115, the Companies Act, the Companies Act, Section 115, Section 115JA(2, Section 115 JA, the Companies Act, Section 115 JA(2, the Companies Act, Section 115JA(2, Section 115JA, Section 115J, Section 115 J A(2, Section 115 JA, Section 115JA.Ground No, Section 115JA.30, Section 115 JA

CARDINAL: 1, 20-3, 1, us.3, 2, 13,62,80,248, 259, 69, 3, 14,70,000, 3', 4, 2, 1. Depreciation of Rs, 2708.15, 2119.91, 2, 31-3-1998, 1 to 19, 7, 5, 5, 3, 1, 98, 174, 86, 8, 9, 50, 50, 35,000, 16,000, 8,000, 4,500, 45, 10., 2, 24, 504, 10, 8, 3A, 3C, 1, 3C, 10, 1-4-2001, less than, 2, 2, zero, zero, 1, less than, 2, 2, 2, 11 and 12, 11, 1956.Therefore, 2, 12, 1A, one, 2,119.91, 31, 45 to 55, 2, 1956.21, 14.04, 1, 4, 5, 6, 1,24,350, 7, 8, 9, 25-8-2006, 35 to 57, 9

ORG: Learned Commissioner (Appeals, XIV, the Learned CLT(A, CIT, Bansal Credits Ltd., ITR, the Hon'ble Delhi High Court, Delhi High Court, Bansal Credits Ltd, The Learned Counsel, Delhi High Court, CIT, Bansal Credits Ltd., the Learned Commissioner (Appeals, the Learned Commissioner (Appeals, Hon'ble Supreme Court, Brooke Bond India Ltd., CIT, Hon'ble Supreme Court, Brooke Bond India Ltd., B.S.L. Ltd., CIT, Hon'ble Supreme Court, Learned Commissioner (Appeals, the Learned Commissioner (Appeals, the Institute of Chartered Accountants, the Learned Commissioner (Appeals, the Learned Commissioner (Appeals, the Learned Commissioner (Appeals, The Learned Counsel, Explanation, the Institute of Chartered Accountants, Bench, Accountand, P &amp, L A/c. o, LEC, LEC, A/c. o, Lease Equalization Account, P &amp, Lease Adjustment A/c, Lease Rental - Financial Income = Depreciation, Reserve, Non-baking Supervision of the Reserve bank, Financial Companies, the Institute of Chartered Accountants, Pgs, Reserve, Non-Banking Financial, Prudential Norms (, the Institute ofChartered Accountants of India, Institute of Chartered Accountants, the Central Government, theNational Advisory Committee on Accounting Standards, Institute of Chartered Accountants, Challapalli Sugars Ltd, SC, theInstitute of Chartered Accountants, Integra, Hon'ble Hyderabad, JCLT v. Pact Securities and Financial Ltd, ITD 115, ICAI, the Institute of Chartered Accountants, MAT, PB, CIT, Century Spinning and Manufacturing Co. Ltd, SC, State Bank of Patiala v., CIT, The Learned Counsel, CIT, SREI International Finance Ltd.(2006, The Learned DR, Schedule VI of, SREI International Finance Ltd., the Learned Counsel, Tribunal, Tribunal, SREI International Finance Ltd., Tribunal, SREI International Finance Ltd., ICAI, the Learned Counsel, the Learned AR, SREI International Finance Ltd., Assessing, the Learned Commissioner (Appeals, Tribunal, Profit, Parts II &amp, Profit, the Central Government, the National Advisory Committee on Accounting Standards, the Standards of Accounting, the Central Government, Parts II &amp, Schedule VI, Clauses, Clauses, Hon'ble Supreme Court, Apollo Tyres Ltd, Parts II &amp, Schedule VI, the Commissioner (Appeal, the Commissioner (Appeal, the Learned Commissioner (Appeals, Tribunal, Tribunal, Tribunal, Profit, Parts II &amp, Clauses, Parts II &amp, IH of Schedule VI, Tribunal, Hon'ble Supreme Court, Apollo Tyres Ltd v., the Net Profit, Parts II &amp, Lease Equalisation, the Commissioner (Appeal, Apollo Tyres Ltd, the High Court, company.18, Tribunal, Tribunal, the Learned Commissioner (Appeals, the Learned DR, SREI International Finance Ltd., Tribunal, Tribunal, Tribunal, SREI International Finance Ltd., The Learned DR, the Learned Commissioner (Appeals, ICAI, Prudential Norms (, the Reserve Bank of India, ICAI, Profit &, Loss Account, the Institute of Chartered Accountants, The Learned DR, ICAI, ICAI, ICAI, Lease Equalization Account, Lease Adjournment Account, Lease Equalization Account, Lease Adjournment Account, the Fixed Assets Schedule, Lease Adjustment Account, ICAI, Financial &, Cost Accounting, the Institute of Chartered Accountants, 3rd Edition, State Bank of Patiala, Hon'ble Supreme Court, Hon'ble Apex, the Hon'ble Apex Court, Explanation(b, the Learned Commissioner (Appeals, Hon'ble Supreme Court, Apollo Tyres Ltd, Hon'ble Supreme Court, Apollo Tyres Ltd., the Learned Commissioner (Appeals, Kolkata Special Bench, CIT, Usha Marline Industries Ltd, The Learned DR, CIT, Beardsell Ltd, Beardsell Ltd, Usha Martine Industries Ltd, Kolkata Special Bench, Usha Martine Industries Ltd., the Learned Commissioner (Appeals, the Learned Counsel, the Learned Commissioner (Appeals, GE Capital Services, CIT, the Learned Commissioner (Appeals, Tribunal, Tribunal, the Learned Commissioner (Appeals

GPE: New Delhi, India, India, India, India, India, India, India, India, India, assessee, Apex, Delhi, Delhi, assessee, Delhi, Clauses, Clauses, Clauses, DR, India, India, RoC, DR, Jt, Delhi, India

MONEY: 25 per cent, 40 per cent, 40 per cent, 40 per cent, 40 per cent, 5 per cent, 14 per cent, thirty per cent, the 30 per cent, 30 per cent

PERSON: Hon'ble Delhi High Court, Delhi Benches, Guidance Note, Para 2, DFC199/ DG(SPT)-98, Whenevercomplex, SLM, para C., Delhi Bench, Balance Sheet, Nos, Learned AR, Schedule XV, separately.22, A.H. Teller, H. Shearing, William Pickles, Nos

DATE: 2003, the year, the end of the year, this year, year 1997-98, year 1997-98, year 1998-99, annual, Annual, annual, annual, every year, 70, annual, 1998, 1998, 1956, 1956, a particular year, next financial year, next year, these four years, every year, 51, 1956, previous year, annual, Year 1997-98, count.11, the year, the year, 1988, one year, other year, the subsequent years, 1956, the financial year, 1956, 1949, 1956, annual, previous year, 1956, 1 of 1956, annual, 1956, 1 of 1956, the financial year, 1956, 1 of 1956, the previous year, such financial year, previous year, previous year, previous year, 1956, previous year, 1956, 1956, 1956, annual, 1961, annual, the year, annual, 1998, 1988, the year 1995, the year 1988, 1988, 1988, 1995, earlier in the year 1988, annual, annual, annual, annual, every year, years 1995-96, 1996-97, 1997-98, 2038

ORDINAL: third, third, third, 3ca, firstly

PRODUCT: Section 115JA, Notes, SLM Method, Notes, Section 115JA, Section 115JA, Section 115JA, Section 115JA, Section 115JA, Section 115JA, Section 115JA, Section 115JA, Section 115JA, Section 115JA, Section 115JA, Section 115JA, ITD 249

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

WORK_OF_ART: the Paper Book, the Paper Book, A" Bench of ITAT, A" Bench of ITAT, Gross Income'

EVENT: Parts II, Parts II