Commissioner of Income Tax Vs. Maruti Udyog Ltd

Decided On : Dec-16-2011

Court : Delhi

LAW: Page 1 of 18 year, Section 35, the Income Tax Act, Section 35DDA, Section 10(10C, Rule 2BA, Section 10(10C, Section 10(10C, Section 201(1A, Section 201(1A, Section 201(1A, Section 201(1A, Section 192, Section 10(10C, section 47, section 47, section 192, section 221, Section 10(10C, Section 3 of the Institute of Technology Act, section 10, Page 10, Section 10(10C, Rule 2BA, Page 11, Section 10(10C, Section 10(10C, Section 10(10C, Section 10(10C, Section 10(10C, Section 201/201(1A, Rule 2BA, Page 15, Section 10(10C, Section 10(10C, Section 10(10A

PERCENT: 23.09.2011 %, 100%

CARDINAL: 16.12.2011, 728, 2011, 2011, 729, 73.60, 13,94,55,417/-, 2, 286, 5, 729, 2, 18, 3, 2000, 243, 5, 5, 4, 729, 3, 18, 5, 5, 2, one, 25,000/-.5, 729, 4, 18, 2.25, 6, 35DDA, 201, 10C, 729, 5, five, 729, 6, 18, 35DDA, 1, one-fifth, four, 2, 1, 1, 3, 1, 729, 7, 18, 4, 5, 1, 2, 3, 4, 6, 1, 201, 1, 729, 8, 1A, 2BA, 729, 9, 18, 10C, 729, 18, 2, 5, 2BA, 729, 18 2BA, 5, 5, 9, 5, 5, 729, 12, 18, 729, 13, 18, five, five, five, 4.3, 286, two, 2BA, Rs.5, 10(10C, Rs.5, Rs.5, 729, 14, 18, 201(1A, 4.4, 201(1A, 4.5, 243, 729, 18, 4.6, Rs.5, Rs.5, 1, 729, 16, 2, 11, 12, 13, more than `5, 5, 729, 17, 18, 14, 2011, 199, 15, 729, 18, 18

PERSON: Kamal Sawhney, Ajay Vohra, Kavita Jha, Kamal Sawhney, Ajay Vohra, Kavita Jha, SIDDHARTH MRIDUL A.K. SIKRI, Arun Kumar T. Makwana, Rule, Lakhs, Lakhs, Lakhs, Arun Kumar T. Makwana, Kumar Makwana, Honble Delhi High Court, SIDDHARTH MRIDUL

ORG: MARUTI UDYOG LTD, MARUTI UDYOG LTD, Department, ITA Nos.728, Scheme, VRS, VRS, Income Tax Rules, the Income Tax Rules, VRS, the ITA Nos.728, TDS, VRS, Gujarat High Court, jurisdictional High Court, CIT, Nestle India Pvt. Ltd., VRS, ITA Nos.728, VRS, the Income Tax Rules, VRS, L01, VSS, Circular No.09/01, ITA Nos.728, VRS, VRS, the Income Tax Rules, ITA Nos.728, Central, Central, the University Grants Commission Act, Indian Institute of Technology, the Institutes of Technology Act, State Government, the Central Government, State, the Central Government, the Central Government, Institutes, ITA Nos.728, inter alia, ITA Nos.728, company,--, ITA Nos.728, Central, Central, the University Grants Commission Act, Indian Institute of Technology, State, the Central Government, ITA Nos.728, the Central Government, University or institute, ITA Nos.728, the Income Tax Rules, VRS, Rule ITA Nos.728, the Income Tax Rules, VRS, PAN, TDS, VRS, VRS, VRS, VRS, VRS, Department, ITA Nos.728, Department, VRS, VRS, VRS, Gujarat High Court, Circular, CBDT, CBDT, ITA Nos.728, Tribunal, Income Tax (Appeals, the Honble Gujarat High Court, this Honble Court, Income Tax (Appeals, ITA Nos.728, TDS, Income Tax, the Honble Gujarat High Court, Income Tax (Appeals, Income Tax, TDS, CIT, Nestle India Ltd., ITR 435, Court, Tribunal, Tribunal, Tribunal, ITA Nos.728, VRS, Income Tax (Appeals, Gujarat High Court, the Gujarat High Court, Voluntary Retirement Scheme, VRS, VRS, ITA Nos.728, VRS, Court, VRS, Court, VRS, Court, VRS, Department, Gujarat High Court, ITA Nos.728, Court, Nestle India Pvt. Ltd., Court, CIT, ITC Ltd., ITA Nos.728

DATE: year 2002-03, 1961, 2006, three months, each completed year, the months of September, 2001, October, 2001, years, monthly, monthly, 24 months, months, 22/11/01, 2.5 months, each completed year, months, 24 months, three months, each completed year, the balance months, 24 months, the assessment year 2003-04, 20th September, 2003, three months, every completed year, months, 18, 1956, 3 of 1956, 1961, 59 of 1961, any previous year, previous year, previous years, the previous year, 18, 1956, 3 of 1956, 1961, 59 of 1961, 10 years, 40 years of age, three months, year, the balance months, three months, each completed year, months, Rule 2BA, the months of September, October, 2001, three months, each completed year, three months, Rule 2BA, three months, each completed year, 18, the balance months, 45 days, each completed year, the balance year, Rule 2BA, December 16, 2011

PRODUCT: Rule 2BA, Rule 2BA, Rule 2BA, Rule 2BA, ITD 441, Rule 2BA, Rule 2BA

NORP: Gujarat, Indian, Indian, Indian, Indian

GPE: Assessee, i.e.58, India, States, India, States, New Delhi, Ld, ITR.502, Ld, Ld, Ld, Assessee, Assessee

ORDINAL: first

FAC: the Official Gazette, the Official Gazette, the Official Gazette, the Official Gazette, the Delhi Bench

EVENT: Nestle India Pvt

LOC: Govt