Deputy Commissioner of Income Tax Vs. Interra Software (India) (P) Ltd.

Decided On : Sep-07-2007

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 10A, Section 10A, Section 143(3, Section 10A, Section 10A, Section 80HHE, Section 10A, Section 10A, Section 80HHE, Section 10A, Section 80HHE of the Act, Section 80HHE, Section 80HHE, Section 80HHE of the Act, Section 80HHE, Section 10A, Section 80HHE, Section 80HIIE, Section 80HHE(5, Section 10A, Section 80HHE, Section 10A, Section 10A, Section 80HHE(5, Section 10A, Section 10A, Section 10A, Section 10A, Section 10A, Section 10A, Section 80HHE of the Act, Section 80HHE, Section 80HHE, Section 80HHE, Section 80HHE(5, Section 80HHE, Section 80HHE, Section 80HHE, Section 80HHE, Section 80HHE, Section 80HHE, Section 80HHC, Section 80HHC, Section 10A, Section 10A, Section 10A, Section 10A, the IT Act, Section 10A, Section 10A, Section 10A

CARDINAL: 1, 03.2, 5, 5, 1, 93, 5, 5, 203, 156, 157, 31, 167, 169, 5, 3.3, 5, 5, 5, 5, 5, 5, 1, 5.2, 5.3, 18,51,545, 6.3, 6.3, 3 to Section 10A

DATE: July, 2005, 2002, the assessment year, 31st March, 2005, the previous year, 1997-98, the initial year i.e., 1997-98, that year, 1998-99, 1999-2000, yr.2001-02, the assessment year, yr.2002-03, 1998-99, 1998-99, 2005, 2006, 101, 1989, March, 2007, the initial assessment year of 1997-98, the second year i.e., 1998-99, 1999-2000, the assessment year, the year, 1998, 1998-99, five consecutive years, a period of, eight years, the previous year, 1999-2000, ten consecutive assessment years, the assessment year, the year, ten consecutive assessment years, the assessment year of 1997-98, 1997-98, the same assessment year, a particular assessment year, 3 to Section 10A, 3 to Section 10A, April, 2001

ORDINAL: first, first, secondly, second

ORG: the Noida Export Processing Zone, inter alia, AO, NEPZ, AO, Legato Systems India, ITO, TTJ, AO, Departmental Representative, Tribunal, the Hon'ble Delhi High Court, CIT v. Legato Systems, CTR, Tribunal, Legato Systems, Tribunal, Asstt, CIT, ITD 217, ITO, Damco Solutions, NEPZ, NEPZ, NEPZ, AO, not.6, Act, AO, AO, AO, Legato Systems, Tribunal, AO, AO, AO, RBI, RBI, AO, AO, AO, RBI, Noida Special Economic Zone, NSEZ, AO, Departmental Representative, AO

PERSON: NEPZ).In, Jindal Exports, asst, Jindal Exports

FAC: the Delhi Bench, the Delhi Bench, the Delhi Bench

GPE: Counsel, asst, asst, India, Japan, India, India, Japan, Tokyo, Japan, us, Japan

LOC: Expln

NORP: Japanese

PRODUCT: CIT(A).12