Commissioner of Income Tax Vs. Kiran Enterprises

Decided On : Nov-16-2009

Court : Himachal Pradesh

LAW: Section 80-1A, the Income Tax Act, Section 80-1A, Section 80-1A, Section 80-1A, the Finance Act, Section 80-1A, Section 80-1A, Section 80-1B, Section 80-1B, Section 80-1A, Section 80-1A.5, Section 80-E of the Act, Section 80-1A, Section 80HH of the Income Tax Act, Section 80HH, Section 80HH, Section 80HH of the Income-tax Act, Section 80HH, Section 80HH, Section 80-IB, Chapter VI-A, Section 80-IA/80-IB, Section 80-IA/80-IB, Section 80-IB(6, Section 80-IB, Section 75, the Customs Act, the Customs Act, Section 80-IB, Section 80-IA, Section 80-IB, Section 80-IA, Section 80IB, Section 80-IB(13, Section 80-1A.

PERSON: Deepak Gupta, Freight Subsidy', Cambay, Kuthiala

NORP: J.1, ITAT, ITAT, ITAT, Hon'ble

LOC: Govt, the North Eastern Region, Nava Sheva, Incentive Schemes, Liberty India's

DATE: 1961, the year 2001 2002, the 1st day of April, 1997, years, five assessment years, the assessment year, the initial assessment year, the previous year, the initial assessment year, the assessment year, 1999, 1978, 1967, 1994, 1997, 1998, 1984, 2000, 1999, 2009, 1961, 1962, 1986

ORG: the Supreme Court, CIT, Cambay Electric, Industrial Co. Ltd., ITR, Calcutta High Court, Merinoplly & Chemicals Ltd., CIT, ITR, CIT, Vishwanathan & Co., ITR, the Hon'ble Supreme Court, Cambay Electric Supply Industrial Co. Ltd., CIT (supra).2, Section, cases.-, the State of Himachal Pradesh, the Central Government, the Central Government, Learned Counsel, Court, Cambay Electric Supply Industrial Co. Ltd., Income-Tax, ITR, the Apex Court, Legislature, Legislature, Solicitor General, Legislature, Merinoply and Chemicals ltd, the Calcutta High Court, Court, Tribunal, Tribunal, Ashok Leyland Ltd., Income-Tax, the Apex Court, the Apex Court, Income-Tax v. Pandian Chemicals Ltd., the Electricity Board, Legislature, the Electricity Board, the Electricity Board, the Electricity Board, Sterling Foods, the Apex Court, Income-Tax v. Sterling Foods, the Central Government, the Export Promotion Scheme, The Apex Court, the Export Promotion Scheme of the Central Government, the Export Promotion Scheme, the Central Government, Andaman Timber Industries Ltd., The Calcutta High Court, the Apex Court, Lordships, CIT v. Sterling Foods, SC, Legislature, Government, The Apex Court, SC, The Apex Court, Parliament, the Indian Accounting Standards, the Institute of Chartered Accountants of, Parliament, Department, the Government of India, Department, Department, Court, Sterling Food, CIT, Kirloskar Oil Engines Ltd., Sections 80-IA/80-IB, Sections, Scheme, Section 80IA, Sections, Sections 80-IA, the Apex Court, Sterling Food the Apex Court, Sterling Food's, Central

CARDINAL: 113, 209, 246, 97, 261, 737, 1)where, 5, 1, 2, twenty-five, 2, twenty-five, 1, 5, 1.4.2000, two, 113, 84, 209, 508, One, 224, 122, 233, 497, one, 150, 292, 1999)237, 579, 242, 204, 237, 11, 571, two, 6, 6, 3, 11A, One, 3, 11A, 157, 13, 5, 12, 80, 80, 5, 80, 80, 80, 2, 1

GPE: India, Apex, Apex, Apex, Liberty, India, Mumbai, India, Apex

MONEY: hundred per cent

PERCENT: 50%

ORDINAL: first, first, first, first, first