Commissioner of Income Tax. Vs. Ms.Singapore Airlines Ltd.

Decided On : Jul-13-2012

Court : Chennai

LAW: Section 260, the Income Tax Act, Section 194 C, Section 194, Section 194 I Explanation of the Income Tax Act, Section 194, Section 194, the Income Tax Act, Section 201(1, Section 194 I of the Income Tax Act, Section 194 C of the Income Tax Act, Section 194 C of the Income Tax Act.5, Section 194, Section 194 C of the Income Tax Act, Section 194, Section 201(1, Section 194, the Income Tax Act, Section 194-I.15, Section 194 I Explanation, Section 194-I Explanation, Section 194 I Explanation.20, Section 194-I Explanation of the Income Tax, Section 194-I of the Income Tax Act.22

CARDINAL: 13.07.2005, 706, 201(1A, 92, 687, 92, 325, 298, 287, 325, 298, 287, 92, 687, 287, 287, 287, four, 201(1A, follows:"194 &nbsp, 287, 287, 325, 298, 325, 298

ORG: the Income Tax Appellate Tribunal, Court, CHITRA VENKATARAMAN, the Income Tax Appellate Tribunal, Court, Tribunal, International Airport Authority, The Assessing Authority, International Airport Authority of India, TDS, the Commissioner of Income Tax (Appeals, the Income Tax Appellate, Tribunal, the Income Tax Appellate Tribunal, DCIT V. Japan Airlines, TTJ, Tribunal, the Delhi Bench, DCIT V. Japan Airlines, TTJ, TDS, the Delhi Tribunal, the Tribunal of the Madras Bench, Tribunal, the Assessing Authority, the International Airport Authority, Learned Standing Counsel, Income-Tax V. Japan Airlines Co. Ltd., Delhi High Court, the Income Tax Appellate Tribunal, Tribunal, United Airlines V. CIT, Standing Counsel, Income-Tax V. Japan Airlines Co. Ltd., the Apex Court, Special Leave to Appeal (Civil, the Apex Court, United Airlines V. CIT, Standing Counsel, the Delhi High Court, the Tax Case (Appeals, the Income Tax Appellate Tribunal, DCIT V. Japan Airlines, TTJ, the Delhi High Court, Japan Airlines, the Delhi High Court, Tribunal, United Airlines V. CIT, Delhi High Court, the International Airport Authority of India, the Airport Authority, the International Airport Authority, the Income Tax Appellate Tribunal, Japan Airlines, the Delhi High Court, United Airlines V. CIT, the Delhi High Court, United Airlines V. CIT, Tribunal, Japan Airlines, Court, the Airport Authority of India, the Income Tax Act.11, Standing Counsel, the Delhi High Court, United Airlines, Court, the Income Tax Appellate Tribunal, Japan Airlines, the Council of International Civil Aviation Organisation, Tribunal, the Airport Authority of India, the Apex Court, AIR 1959, Associated Hotels of India Ltd. V. R.N.Kapoor, Tribunal, the Airports Authority of India, the International Airports Transport Agreement, IATA, Airport, Air Navigation Services, the Airports Authority of India, the Airports Authority of India Act, the Airport Authority, the Airport Authority of India, Tribunal, Japan Airlines, Tribunal, Japan Airlines, the Income Tax Appellate Tribunal, the Delhi Tribunal, Learned Senior Counsel, Tribunal, Japan Airlines, United Airlines V. CIT, the Airport Authority, the Airport Authority, the Airport Authority of India, United Airlines V. CIT, Income-Tax V. Japan Airlines Co. Ltd., Income-Tax V. Japan Airlines Co.

PERSON: Madras, Delhi Bench, Explanation, Delhi Bench

DATE: the assessment years 1997-98, 1998-99, years 1997-98, 1998-99, 1999-2000, 06.02.2006, the assessment years 1997-98 to 1999-2000, 2005, 2005, 2010, 2006, 2010, 2009, October, 2009, 2006, 2005, 2006, 2006, 2006, 1994, 2006, 2006, 2010, 2010

WORK_OF_ART: Tax Case (Appeals, Tax Case (Appeals, Tax Case (Appeals

PERCENT: 20%

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

PRODUCT: 687

GPE: assessee, Delhi, Delhi, Japan, Delhi, Delhi

ORDINAL: 7th

NORP: Hindu