Videsh Sanchar Nigam Ltd. Vs. Commissioner of Income Tax

Decided On : Aug-17-2007

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 143(3, the IT Act, the Companies Act, Section 143(1)(a, Section 143(3, Section 80-IA, Section 80-IA, Section 80-IA, Section 80-IA, Section 80, Section 80-IA, Section 80-IA, Section 80, Section 80-IA, ITR 29, Section 80-IA, Section 80-IA, Section 80, Section 80-IA, Section 80-IA, Section 80-IA, the IT Act, Section 80-IA, Section 80-IA, the IT Act, Section 80-IA, the IT Act, Section 80-IA, Section 80-IA, Section 80-IA, the IT Act, Section 80-IA, the IT Act, Section 80-IA, the IT Act, Section 80-IA, Section 80-IA.12, Section 80-IA, Section 84, Section 84(7, Section 80J., the IT Act, the IT Act, Section 80HH of the IT Act, Section 80HH(2, Section 15C, Section 15C, Section 15C, Section 15C, the IT Act, Section 84, Section 80-IA, the IT Act, Section 80-IA, The Indian Telegraph Act, the IT Act, Section 80-IA, ITD 19, Section 80-IA, Section 80-IA, Section 80-IA, Section 80, Section 80-IA, Section 80-IA, Section 80-IA, Section 80-IA, Section 80-IA, Section 80-IA, Section 80, Section 80-IA, Section 80, Section 80, Section 80, Section 80, Section 80-IA, the IT Act, Section 80-IA, Section 80-IA.51, Section 80-IA, Section 80-IA, Section 80, Section 80, Section 80-IA.67, Section 80-IA, Section 80-IA, Section 80-IA, Section 80-IA, the IT Act, Section 80-IA, the IT Act, Section 80-IA, Section 80-IA, the IT Act, Section 80-IA, Section 80-IA, Section 80, Section 80-IA.74, Section 80-IA, Section 80, Section 80-IA, Section 80, Section 15C, Indian IT Act, Section 80-IA, Section 80-IA, Section 80-IA, Section 84, Section 84, Section 84, Section 80, Section 84, Section 15C, Section 15C, Indian IT Act, Section 80

CARDINAL: 1, 1961.2, 577.82, 33,00,000, two, One, 280, 291, 4C, 1, 4C, two, 50, 1, 1.2, 1.3, 1.4, 2,290, 1., 2., 3., 4., 5, two, 1., 2., 3., 4., 20,000, 50,000, more than one, 15/5/63, 75, 83, 177, 6., 200, 400, 280, 4C, 4C, one, 1, 18, 18, One, 2., 3., 4., 5., two, 6, 7, 8, 9, two, 4C).26, 105, 344, 103, two, two, two, two, two, 1., 4C, 4C, 2., two, two, 3., 4., 4C, 35, 1., 2, 3., 4., two, 4C, 4, 1, 2., 3., two, 15, 21, one, 80, two, 4C, 4C, 2000.The, 4C, two, 55, 2, two, one, one, 4C, 4C, two, 5, 6, 2000.Perusal, 1, 4C, one, two, 17.5, 17.5, 280, 291, 17.2, 17.2, one, 330, more than one, 2, unit.(from, four, 280, 17.2, 100, 1, only one, 1, 90, 10

DATE: 1996-97, 29th Nov., 2002, 1956, 1996-97, 30th Nov., 1996, 16th Dec, 1997, 19th March, 1998, the previous year, May, 1995, June, 1995, 1st April, 1995, 1986, 1st day of April, 1995, 1963, 1st April, 1995 1.1, 7th Feb., 2006, previous year, previous year, 1961, previous year, 1961 10, 1995, the previous year, 1922, 1922, 1961, 1922, 1922, Dec, 1963, 1989, 1989, 1999, 1528, 2001, 1932, 2006, 2006, 1996-97, the first day of April, 1995, the 31st day of March, 2000, 1st day of April, 1995, before 31st day of March, 2000, 1st day of April, 1995, the previous year period 1st April, 1995 to 31st March, 1996, 20th Sept., 1999, the year 1998-99, 23rd June, 1999, 10 years, 1st April, 1994, Feb., 1994, March, 1996, Jan., 1999, Dec, 2001, 2001, 2003, 1885, 1997, 2005-06, 1885, 1961, May, 1995, June, 1995, 2006, 2006, the previous year, the 1st day of April, 1995, the 31st day of March, 2000, before 1st day of April, 1995, the previous year, 1986, the previous year, 1st April, 1995, 1986, annual, the year 2005-06, 1998, 1st April, 1995, the previous year, 1st April, 1995, 42, the previous year, 18, 19, Tomorrow, the previous year, the 1st day of April, 1995, the 31st day of March, 2000, the previous year, the 1st day of April, 1995, 1986, the 1st day of April, 1995.Therefore, the 1st day of April, 1995, the 31st day of March, 1999, Dec, 2001, 2000, 1885, 1998, April, 1995, 1999, previous year, 1961, 1961, 1961, the year, the year, the year, years, the 1st day of April, 1995, before 31st day of March, 1922, 1986, this year, 1986, the financial year 1995-96, 1st April, 1995, 1986, Dec, 1963, five years-Whether, remaining years, five years, 80, 1986, the year, 1922

LOC: CIT(A)-XXIV, Madras, Madras, Madras, West Coast Paper Mills Ltd., West Coast Paper Mills Ltd., Madras, Madras

GPE: Mumbai, India, India, F.No, India, D.O., India, India, India, India, India, India, India, Korattur, Mumbai, Mumbai, India, unreal.36, India, India, India, India, India, India, India, assessee, assessee, assessee

ORG: the Government of India, the Department of Telecommunication.3, Calcutta, AO, AO, S. Mills, the Supreme Court, Textile Machinery Corporation Ltd., CIT, Madras High Court, Rajeswari Mills Ltd., CIT, the Supreme Court, Textile Machinery Corporation Ltd., CIT, the Supreme Court, Tribunal, AO, AO, AO, Tribunal, Tribunal, Tribunal, CIT, Bench, R.F., SOMC, C and Ku, the earth station.14, Court, Court, Tribunal, Tribunal, Court, Court, Court, Court, Court, Court, the Calcutta High Court, Court, Court, Court, Counsel, the Bombay High Court-Nagpur Bench, CIT, Calcutta High Court, CIT, Orient Paper Mills Ltd., the Bombay High Court, The Calcutta High Court, Court, Court, Mahindra Sintered Products Ltd., CIT, CTR, LTR 111, Court, Court, Court, M.A. Nazeer Cashew Industries, CIT The Court, Court, Black's Law Dictionary, The Law Lexicon Second Edition (Reprint, CIT v. Quality Steel Tubes, CTR, Calcutta, NL, the Government of India, the Central Government, Government of India, Department of Telecommunication, Telecommunications, the Government of India, the Department of Telecommunications, the Department of Telecommunication, Government, the Telecom Regulatory Authority of India, The Telecommunication Interconnection (Charges and Revenue Sharing) Regulation, World Trade Organisation, WTO, The Telecommunication Interconnection Usage Charges Regulation, STD/ISD, the Telecom Regulatory Authority of India Act, the Standing Committee on Information Technology, Ministry of Communications and Information Technology-Department of Telecommunications, the Department of Telecommunication, Department, the Standing Committee, Department, the Standing Committee, Department, Standing Committee of the Parliament, WTO, Halisahar, Annex, Tribunal Mumbai Bench, Asstt, CIT, TTJ, Tribunal, the State Electricity Board, CIT (Departmental Representation, Revenue, CIT, CIT, NL, CIT, the Supreme Court, Textile Machinery Corporation Ltd., CIT, Court, Court, CIT, CIT, CIT, CIT, CIT, Court, Court, CIT, Cotton Mills Ltd., CIT, the Supreme Court, Textile Machinery Corporation Ltd., CIT, CIT, NL, CIT, CIT, CIT, MTNL, Reliance Infocom Ltd., Tata Teleservices Ltd., Bharati Tele-Ventures Ltd., Shyam Telelink Ltd., HFCL Infotec Ltd., CIT, NL, CIT, NL, NL, NL, NL, NL, CIT, CIT, CIT, CIT, the Principles of Statutory, Finance, the Supreme Court, Allied Motors, CIT, CIT, CWT v. India Exchange Traders Association, the Supreme Court, CIT, Karamchand Premchand Ltd., Agri-Horticultural Society .41, Bombay High Court, CIT, Court, the Calcutta High Court, CIT, Orient Paper Mills, Mysore High Court, S. Mills, Court, Court, the Supreme Court, Textile Machinery Corporation Ltd., CIT, the Supreme Court, the Bombay High Court, Mahindra Sintered Products Ltd., CIT 45, Courts, Asstt, CIT, the Tribunal Mumbai Bench, State Electricity Board, Railway, Telecommunication, Interconnection (Charges and Revenue Share) Regulation, the Standing Committee of the Parliament on Telecommunication and Information Technology, the Department of Telecommunications, the Department of Telecommunications, Department, WTO, BSNL, MTNL, Reliance Infocom Ltd., Tata Teleservices Ltd., Bharati Tele-Ventures Ltd., Shyam Telelink Ltd., HFCL Infotec Ltd., WTO, Department of Telecommunications, Department of Telecommunications, telecommunications.62, the Concise Oxford Dictionary, Courts, CEPT, the Hon'ble Supreme Court, the Hon'ble Supreme Court, Textile Machinery Corporation Ltd., CIT, Court, Calcutta, AO, NL, NL, AO, S.Y.C.W. &amp, S. Mills, NL, NL, AO, HPA Bank, HPA Bank, AO, AO, AO, Board, CIT, Court, CIT, Cotton Mills Ltd., CIT, Industrial Gases Ltd., CIT, The Hon'ble Delhi High Court, CIT, Ganga Sugar Corporation Ltd., AO, AO, AO, The Hon'ble Supreme Court, Textile Machinery Corporation Ltd., the Hon'ble Supreme Court, CIT, Indian Aluminum Co. Ltd., Tribunal, The Hon'ble Supreme Court, Textile Machinery Corporation, Tribunal, AO, the Hon'ble Mysore High Court, S.Y.C.W. &amp, S. Mills, AO, AO, Court, AO, Departmental Representative, Textile Machinery Corporation, Departmental Representative, Textile Machinery Corporation, Court, Court, Court, the Hon'ble Supreme Court, Departmental Representative, Departmental Representative, Departmental Representative, Indian Aluminum Co, Ltd., Tribunal, Textile Machinery Corporation, CIT-Departmental Representative, CIT, Orient Paper Mills Ltd., CIT, Orient Paper Mills Ltd., Tribunal, the High Court, Tribunal, Departmental Representative is rejected.88

ORDINAL: second, first, second, first, first, first, second, first, 13th, first, third, 5th, 14th, 14th, first, First, second, second, third, 14th, first, secondary, first, 13th

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

PERSON: Shri Sunil Lala, Shri Krishna Mohan Prasad, antenna, antenna, kilo watts, antenna, Chanda Diesels, P. Alikunju, antenna, Guru Prasanna Singh, Anr, v. Dy, C.A. Abraham v. ITO, Nagpur Bench, Chanda Diesels, Indian Railway, fails.71, O.K. Narayanan, Naiam Swadeshi, Chanda Diesels, technology.84

WORK_OF_ART: Seventh Edition, Ninth Edition

MONEY: approximately 86.26 per cent, No.2) Act

PRODUCT: Calcutta, PanAmSat, Calcutta, case.79