tid,label,token 100523,GPE,delhi 100523,ORG,lufthansa cargo india 100523,ORG,dcit 100523,DATE,"30 june, 2004" 100523,DATE,2004 91 100523,PERSON,r gupta 100523,PERSON,k prasad 100523,PERSON,r.k. gupta 100523,ORG,cit 100523,DATE,"three financial years 1997-98" 100523,DATE,1998-99 100523,DATE,1999-2000 100523,DATE,"assessment years 1998-99 to 2000-01" 100523,LAW,"under section 201/201(1a)" 100523,GPE,uk 100523,GPE,usa 100523,ORG,dtaas 100523,ORG,assessee 100523,DATE,the three years 100523,ORG,revenue 100523,EVENT,financial years 100523,DATE,1998-99 to 1999-00 100523,DATE,all the three years 100523,LAW,under section 271c 100523,DATE,these three years 100523,ORDINAL,first 100523,LAW,under section 201 100523,PRODUCT,boeing cargo aircrafts 100523,DATE,mid-1997 100523,ORG,"civil aviation" 100523,ORG,dgca 100523,LAW,under section 195 100523,LAW,explanation 2 to section 9(1)(vii)(b) of the act 100523,LAW,"under section 195(1" 100523,ORG,the assessing officer 100523,GPE,india 100523,LAW,section 9(1 100523,GPE,israel 100523,GPE,netherlands 100523,GPE,singapore 100523,GPE,thailand 100523,ORG,ao 100523,LAW,under section 201 of the act 100523,DATE,"the financial years 1997-98 to 1999-2000" 100523,LAW,"section 201 (1a) of the act" 100523,ORG,"lufthansa technik" 100523,GPE,germany 100523,ORG,technik 100523,LAW,article 12 of the dtaa 100523,LAW,"the memorandum of understanding with usa" 100523,LAW,the uk treaty 100523,ORG,bench 100523,ORG,dr 100523,ORG,appeals 100523,ORG,"assessing officer and cit (appeals" 100523,ORG,tribunal 100523,ORG,sahara airlines 100523,LAW,"explanation 2 to section 9(1)(vii) of the act" 100523,ORG,grounds of appeal 100523,LAW,dtaas 100523,LAW,section 9 100523,ORG,ethiopian airlines 100523,GPE,ethiopia 100523,PERCENT,15% 100523,LAW,section 115a of the act 100523,EVENT,the financial year 100523,DATE,1997-98 100523,DATE,year 1998-99 100523,LAW,act 100523,LAW,issues no. 1 100523,DATE,the middle of 1997 100523,LAW,"technical support services agreement'" 100523,LAW,"explanation 2 to section 9(1)(vi) of the act. the cit(a)" 100523,PERSON,mannesmann demag lauchhammer 100523,ORG,the itat hyderabad 100523,ORG,boeing 100523,PRODUCT,727-200 model) 100523,PRODUCT,727-200 100523,ORG,lufthansa cargo ag 100523,ORG,lcag 100523,ORG,agreement 100523,DATE,"april 28, 1997" 100523,TIME,hours 100523,ORG,the government of india 100523,LAW,several international conventions 100523,LAW,"the aircraft act of india" 100523,DATE,1934 100523,LAW,"aircraft rules, 1937" 100523,ORG,government 100523,ORG,the ld. counsel 100523,LAW,technik agreement 100523,GPE,sharjah 100523,GPE,bombay 100523,GPE,katmandu 100523,GPE,lahore 100523,GPE,calcutta 100523,GPE,chennai 100523,GPE,bangalore 100523,GPE,colombo 100523,NORP,south asian 100523,LOC,europe 100523,NORP,american 100523,ORG,"annual accounts of the company" 100523,GPE,technik 100523,LAW,the technik contract 100523,LAW,"the article 2 of the agreement" 100523,LAW,"paper book b)" 100523,PERSON,technik 100523,ORG,lufthansa technical training gmbh 100523,GPE,us 100523,DATE,annual 100523,TIME,hour 100523,MONEY,1700 dm 100523,MONEY,1000 dm 100523,ORG,bills 100523,ORG,lufthansa 100523,PRODUCT,"atc lasham uk" 100523,PRODUCT,hull 100523,ORG,atc lasham 100523,PRODUCT,c-check 100523,ORG,pages 176 100523,ORG,the atc lasham 100523,ORG,atc 100523,ORG,dtaa 100523,LAW,the international conventions 100523,ORG,the boeing usa 100523,ORG,"the manufacturer's manual" 100523,LAW,"explanation 2 to section 9" 100523,LAW,vii)(b) of the act 100523,ORG,delhi high court 100523,ORG,srf finance ltd. 100523,ORG,cbdt 100523,DATE,1955 100523,ORG,the hon'ble high court 100523,ORG,supreme court 100523,ORG,hindustan aeronautics ltd. 100523,GPE,karnataka 100523,LAW,stc 314) 100523,ORG,reliance 100523,ORG,hon'ble supreme 100523,ORG,"state of madras v. ganon dunkerley and company" 100523,ORG,9 stc 353) 100523,ORG,"builders' association of india v. union of india" 100523,DATE,1989 100523,ORG,stc 370 sc 100523,ORG,the supreme court 100523,LAW,birla cement works v. cbdt 100523,DATE,2001 100523,DATE,248 itr 216 100523,ORG,the apex court 100523,ORG,the calcutta high court 100523,ORG,hindustan shipyard ltd. 100523,GPE,andhra pradesh 100523,LAW,stc 533 100523,ORG,"the lucknow bench" 100523,ORG,itat 100523,ORG,somani iron 100523,ORG,steel 86 100523,PERSON,shri kapila 100523,ORG,delhi bench 100523,ORG,sahara airlines ltd. 100523,DATE,2002] 83 itd 11 100523,LAW,agreement 100523,GPE,sochata france 100523,LAW,explanation-2 to section 9 100523,ORG,sahara airlines' 100523,LAW,sahara-sochata 100523,LOC,sahara 100523,GPE,france 100523,GPE,sochata 100523,DATE,weekly 100523,ORG,sochata 100523,LAW,sochata sahara contract 100523,ORG,the ld. dr 100523,ORG,"sochata france & sahara airlines" 100523,ORG,lufthansa technik 100523,ORG,germany & lci 100523,ORG,e. reserve 100523,ORG,the engineering personnel 100523,ORG,life limited parts lci 100523,PRODUCT,aircraft 100523,ORG,sahara's equipment 100523,ORG,lci 100523,PERSON,h. sochata 100523,WORK_OF_ART,"sahara ""specific customer service manager""" 100523,ORG,liaison 100523,ORG,customer 100523,DATE,every week 100523,ORG,sahara 100523,MONEY,48 100523,PERCENT,10.5% 100523,PERCENT,25% 100523,PERCENT,8.5% 100523,PERCENT,5% 100523,PERCENT,"+ 1%" 100523,DATE,"first ten days" 100523,PERCENT,1.5% 100523,PERCENT,75% 100523,ORG,ecm 100523,MONEY,1000 100523,MONEY,"30,000" 100523,GPE,sahara - sochata 100523,ORG,the sahara airline's 100523,LAW,"explanation 2 to section 9" 100523,LAW,circular no. 715 100523,LAW,section 194c of the act 100523,LAW,section 194c 100523,LAW,194j of the act 100523,LAW,under section 194c 100523,LAW,section 194j 100523,ORG,chaturvedi & pithisaria's 100523,ORG,srf finance 100523,ORG,supra 100523,LAW,"the cbdt circular no. 715" 100523,LAW,section 9(1)(vii)(b) of the act 100523,LAW,section 195(1) of the act 100523,LAW,the ao under section 195(2) of the act 100523,LAW,section 195(1) 100523,ORG,pepsi food ltd 100523,DATE,2003 100523,DATE,129 taxman 73 100523,LAW,the ld. cit (a) 100523,LAW,agreements 100523,LAW,explanation 2 to section 9(1)(vii) of the act 100523,ORG,department 100523,LAW,"explanation 2 to section 9(1)(vii) of the act" 100523,LAW,article 1 100523,LAW,"article 2 of the agreement gives the ""scope of agreement" 100523,LAW,the technik agreement 100523,LAW,article 9 (warranty) 100523,ORG,lufthansa technik's 100523,GPE,hamburg 100523,GPE,frankfurt 100523,DATE,9 months 100523,TIME,"1250 flight hours" 100523,LAW,article 14 legal provisions 14.1 100523,GPE,hamburg/germany 100523,ORG,deutsche lufthansa aktiengesellschaft 100523,LAW,attachment a' of the agreement dealing with 'engineering support services' 100523,LAW,the agreement concerning repairs 100523,LAW,the 'attachment c' 100523,LAW,components overhaul' 100523,LAW,"the technik agreement" 100523,LAW,article 2 hereof 100523,LAW,article 4 of the gta 100523,ORG,jaa 100523,WORK_OF_ART,airworthiness approval tag 100523,LAW,loan agreement 100523,LAW,"such loan agreement" 100523,ORG,lufthansa technik base 100523,PERSON,charges 100523,LAW,article 1 hereof 100523,FAC,annex a1 100523,ORG,gta 100523,PERCENT,twenty five (25) percent 100523,PERCENT,ten (10) percent 100523,MONEY,"1,000" 100523,ORG,"state of andhra pradesh" 100523,ORDINAL,second 100523,ORDINAL,third 100523,PERCENT,about 60 percent 100523,PERCENT,about 30 percent 100523,PERCENT,10 percent 100523,ORG,"hon'ble calcutta high court" 100523,ORG,calcutta goods transport association v. union of india 100523,DATE,1996 100523,ORG,oberoi hotels 100523,ORG,"the supreme court" 100523,ORG,hotel 100523,GPE,nepal 100523,ORG,gvk industries 100523,ORG,the andhra pradesh high court 100523,NORP,swiss 100523,NORP,indian 100523,ORG,"cochin refineries ltd" 100523,ORG,cochin refineries 100523,FAC,"bombay high" 100523,ORG,the american laboratory 100523,ORG,the indian company 100523,ORG,kerala high court 100523,ORG,the american company 100523,LAW,"section 9(1" 100523,LAW,under section 9 100523,ORG,hyderabad bench 100523,PERSON,"mannesmann demag lauchhammer" 100523,LAW,itd 198 100523,ORG,demag 100523,ORG,technicians 100523,ORG,company 100523,ORG,directors 100523,ORG,legislature 100523,GPE,demag 100523,ORG,national mineral development corporation 100523,DATE,44 days 100523,ORG,hon'ble high court 100523,LAW,the explanation 2 100523,LAW,section 9(1)(vii) 100523,LAW,the cbdt circular no. 715 100523,LAW,question 29 100523,LAW,section 194j of the act. section 194j 100523,LAW,the section 194j 100523,NORP,hindu 100523,LAW,"explanation 2 to clause (vii) of sub-section (1) of section 9""" 100523,LAW,"explanation 2 to section 9" 100523,ORG,board 100523,LAW,"section 195" 100523,LAW,the provisions of the act 100523,LAW,"under section 195(2) of the act" 100523,PERSON,e' bench 100523,ORG,acit 100523,ORG,pepsi foods 100523,LAW,section 195 100523,LAW,the head 'salaries' 100523,ORG,"the supreme court in transmission corporation of ap limited v. cit" 100523,DATE,1999 100523,LAW,section 195 and section 197 100523,LAW,"the provisions of this act'" 100523,LAW,explanation 2 to section 9 100523,LAW,"section 9(1) (vii) (b) of the act""" 100523,ORG,citibank 100523,ORG,"connaught circus" 100523,GPE,new delhi 100523,ORG,rbi 100523,LAW,articles 2 & 3 100523,DATE,"22nd december, 2000" 100523,ORG,"lovelock & lewes, chartered accountants" 100523,ORG,m/s lufthansa cargo india limited 100523,FAC,radisson hotel 100523,FAC,commercial plaza wing b new delhi-37 100523,LAW,a capacity purchase agreement 100523,DATE,the financial year 1997-98 100523,ORG,traffic revenue 100523,ORG,"lufthansa cargo india private ltd" 100523,DATE,1997-98 f.y. 1998-99 100523,ORG,singapore airlines 100523,ORG,pacific asia cargo airlines 100523,GPE,uae 100523,ORG,shareef express travel 100523,ORG,shareef travel 100523,PERCENT,0.21% 100523,PERCENT,0.14% 100523,DATE,"the financial year" 100523,PERCENT,99% 100523,PERCENT,90% 100523,PERCENT,89% 100523,DATE,"the financial years 1997-98" 100523,ORG,shareef travels 100523,PERCENT,99.8% 100523,PERCENT,0.2% 100523,PERCENT,most 0.2% 100523,LAW,article 10.6 100523,LAW,"the lcag contract relating to 'governing law'" 100523,NORP,german 100523,PERSON,dhanrajmal gobindram 100523,ORG,shamji kalidas & co. 100523,DATE,1961 100523,DATE,3 scr 1020 100523,PERSON,kunwar trivikram narain singh 100523,GPE,uttar pradesh 100523,DATE,1965 100523,DATE,57 itr 29 100523,PERSON,gosalia 100523,ORG,delhi tribunal 100523,ORG,asia satellite telecommunications ltd. 100523,LAW,under section 9(1)(vi)(c) 100523,LAW,under section 9(1)(vii)(b) of the act 100523,ORG,lacg 100523,TIME,the block hours 100523,LAW,the cargo capacities 100523,ORG,annexes 100523,ORG,aircraft 100523,LAW,certificate of airworthiness 100523,ORG,"the civil aviation authority of india" 100523,ORG,"the civil aviation administration of india" 100523,LAW,10.6 governing law this agreement 100523,ORG,"the international chamber of commerce" 100523,GPE,paris 100523,LANGUAGE,english 100523,GPE,geneva 100523,GPE,switzerland 100523,ORG,parties 100523,DATE,any calendar month 100523,DATE,"more than 60 days" 100523,LAW,annex 3 of the agreement 100523,ORG,hours guaranteed to lcag to lci 100523,LAW,article 3.2 100523,ORG,lcil 100523,WORK_OF_ART,"""block hour""" 100523,TIME,block hours 100523,LAW,the movement messages 100523,ORG,flight deck crews/ops dept 100523,ORG,annex 100523,PRODUCT,block hour 100523,DATE,"october 31, 1997" 100523,MONEY,"1,845.00" 100523,DATE,"november 1, 1997" 100523,MONEY,"1,630.00" 100523,DATE,calendar month 100523,LAW,this capacity agreement 100523,ORG,block hours 100523,DATE,a calendar month 100523,FAC,the minimum block hours 100523,MONEY,"1,225.00" 100523,QUANTITY,240 block 100523,LAW,"clause no. 2.2" 100523,LAW,annexure 3 100523,LAW,gosalia shipping (1978) 113 itr 307 100523,LAW,section 9(1) (vii) (b) of the act 100523,LAW,clause 100523,DATE,the three financial years 100523,PERCENT,100% 100523,PERCENT,99.79% 100523,PERCENT,99.86% 100523,DATE,"the financial years 1997-98" 100523,ORG,the annual accounts of the company 100523,DATE,three years 100523,WORK_OF_ART,the paper book 100523,PERCENT,55% 100523,PERCENT,81% 100523,PERCENT,67% 100523,ORG,head office 100523,TIME,overnight 100523,ORG,the ld. cit dr 100523,EVENT,the financial years 100523,ORG,the head office 100523,ORG,supreme 100523,ORG,anglo french textile company ltd. 100523,DATE,1954) 25 irt 27 100523,PERSON,ahmed bhai umar bhai 100523,ORG,co. 100523,DATE,18 itr 472 100523,ORDINAL,secondly 100523,ORDINAL,thirdly 100523,LAW,section 42(3) of the act 100523,ORG,"bombay v. ahmedbhai umarbhai and co." 100523,LAW,"the excess profits tax act" 100523,PERCENT,virtually 100% 100523,PERCENT,about 71% 100523,PERCENT,"another 10%" 100523,ORG,usa & uk 100523,LAW,article 12.4 100523,LAW,"the us treaty" 100523,LAW,article 13.4 100523,ORG,bombay bench 'c' 100523,ORG,raymond ltd. 100523,DATE,"2003 80 ttj" 100523,GPE,mumbai 100523,LAW,tax under section 195 of the act 100523,LAW,"under section 271c" 100523,DATE,years 1997-98 100523,LAW,under section 201/201 100523,DATE,all the years