K.R.M. Marine Exports Ltd. Vs. Assistant Commissioner of Income Tax

Decided On : Jan-03-2006

Court : Chennai

LAW: Section 80HHC, Explanation to Clause, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC.5, Section 80HHC, Section 50, the Customs Act, Section 28, the Customs Act, the Customs Act, Section 28, Section 28, Section 80HHC, Section 28, Section 80HHC, Section 80HHC, the Customs Act, Section 80HHC, Section 28(iiia, Section 80HHC.17, Section 80HHC, Section 80HHC, Section 80HHC 20

PERSON: K. Raviraja Pandian, J.Tax Case Nos, Ramachandran, GIT

CARDINAL: 17, 21, 2, 2, two, 15, 80HHC, 1, 2)(a, 1, 1, 3A, 1A, 1, 2, 1A, 2, 4B, 1, 1A, 2, 52, 3, 3, 3, 3, 1971.12, 1A, 1, 3A, 1A, 4C, 2, 1962.15, 2003]262ITR88(Ker, 2005]278ITR155(Ker, 37, 825, two, 17, 21, one, one, 2002]258ITR749(Mad, 2003]260ITR371(Bom, 37

DATE: 18, 20, 2003, 1995-96, 1996-97, Oct., 2002, 13th Nov., 2002, years, July, 1994, the previous year, a period of, six months, the previous year, six months, 1962, 52 of 1962, 1999, 1st April, 1973, 46 of 1973, 1962, 1962, 52 of 1962, year, the 1st ., April, 1991, 1955, 1947, 18 of 1947, the previous year, derived.14, 2003:19, Oct., 2002, 2002, 1994-95, 18, 20, 2003, 2003

ORDINAL: 11th, Third, thereunder:(aa, 31st

ORG: Tribunal, AO, Tribunal, Tribunal, AO, JM, Tribunal, Department, FOB, FOB, Adani Exports Ltd., AEL, AEL, FOB, FOB, AEL, AEL, FOB, AEL, FOB, Export House Certificate, CIT, CIT, the Reserve Bank of India, Clauses, and(b, the Reserve Bank of India, the Foreign Exchange Regulation Act, Clauses, Clauses, the Imports (Control) Order, the Government of India and Clause, Customs, Clauses, inter alia, the Imports (Control) Order, FOB, the Government of India, Learned Counsel, Baby Marine, Eastern, CIT, Court, CIT, United Marine, Southern Sea Foods Ltd., ITA No, Tribunal, AO, Tribunal, Tribunal, TEL, Court, CIT, N.S.C. Shoes, the Bombay High Court, CIT, Bangalore Clothing Company, Court

MONEY: 90 per cent, 3.5 per cent, 90 per cent, 3.5 per cent, 3.5 per cent, 3.5 per cent, 25 per cent, 3.5 per cent, 75 per cent, 3.5 per cent, ninety per cent, ninety per cent, ninety per cent, 3.5 per cent, 3.5 per cent, 90 per cent

NORP: Indian, Indian, Indian, Indian, Indian, Indian, Indian

GPE: exchange.4, India, India, India, India, Clause, India, India, India, India, India, India, India, India, Clause, income--(a, India, India, Clauses(iiia, Clauses, India, India, India, India, India, India, India, India

PRODUCT: AEL

LOC: Expln, Expln

WORK_OF_ART: Tax Case No