The Asst. Commissioner of Income Tax Versus M/s. Britto Amusement Pvt. Ltd. -...
The Asst. Commissioner of Income Tax Versus M/s. Britto Amusement Pvt. Ltd. - Income Tax - BOMBAY HIGH COURT - HC - Loan from the company - deemed dividend - Held that - The borrower is not a...
View ArticleCommissioner of Income Tax Versus M/s. Cavinkare Pvt. Ltd. - Income Tax -...
Commissioner of Income Tax Versus M/s. Cavinkare Pvt. Ltd. - Income Tax - MADRAS HIGH COURT - HC - Head office expenses - Deduction u/s 80HHC - Held that - The assessee had not maintained separate...
View ArticleRamesh M. Mehta Versus The Assistant Commissioner of Income Tax - Income Tax...
Ramesh M. Mehta Versus The Assistant Commissioner of Income Tax - Income Tax - MADRAS HIGH COURT - HC - Legal representative of deceased Held that - As per section 2(29) - legal representative is a...
View ArticleCommissioner of Income Tax Versus Midas Rubber Pvt. Ltd. - Income Tax - Case...
Commissioner of Income Tax Versus Midas Rubber Pvt. Ltd. - Income Tax - KERALA HIGH COURT - HC - Replacement of integral part of machinery - Chamber assesmbly - Capital or revenue expenditure - Held...
View ArticleThe Commissioner of Income Tax Versus Subhash Sharma - Income Tax - Case Laws
The Commissioner of Income Tax Versus Subhash Sharma - Income Tax - DELHI HIGH COURT - HC - Validity of reassessment u/s 147 - On the basis of DVO s report - Held that - The reasons recorded by the AO...
View ArticleThe commissioner of Income Tax Versus M/s. Petals Engineers Pvt Ltd. - Income...
The commissioner of Income Tax Versus M/s. Petals Engineers Pvt Ltd. - Income Tax - BOMBAY HIGH COURT - HC - Transfer of plant and machinery to new industrial unit - Rejection of deduction u/s 80IA -...
View ArticleCommissioner of Income Tax Versus M/s. Gem Granites - Income Tax - Case Laws
Commissioner of Income Tax Versus M/s. Gem Granites - Income Tax - MADRAS HIGH COURT - HC - Cash found during search Penalty u/s 271(1)(c) - Held that - Following Union of India and Ors vs. Dharmendra...
View ArticleCOMMISSIONER OF INCOME TAX Versus VATIKA LANDBASE PVT. LTD - Income Tax -...
COMMISSIONER OF INCOME TAX Versus VATIKA LANDBASE PVT. LTD - Income Tax - DELHI HIGH COURT - HC - Applicability of section 234A - Late filing of return where tax has been paid earlier - Held that - The...
View ArticleThe Commissioner of Income Tax And Another Versus M/s New Light Raw Hide Co....
The Commissioner of Income Tax And Another Versus M/s New Light Raw Hide Co. - Income Tax - ALLAHABAD HIGH COURT - HC - Genuineness of unexplained creadits - Penalty u/s 171(1)(c) - Held that - The...
View ArticleMumbai Metropolitian Region Development Authority Versus The Deputy Director...
Mumbai Metropolitian Region Development Authority Versus The Deputy Director of Income Tax (Exemption1( 1) Others - Income Tax - BOMBAY HIGH COURT - HC - Conditional stay for recovery of tax - Held...
View ArticleCOMMISSIONER OF INCOME TAX DELHI-VIII VERSUS ASHOK MITTAL - Income Tax - Case...
COMMISSIONER OF INCOME TAX DELHI-VIII VERSUS ASHOK MITTAL - Income Tax - DELHI HIGH COURT - HC - Management and advisory fees - Business income or income from other sources - Held that - The Assessing...
View ArticleCOMMISSIONER OF INCOME TAX-V Versus SHRI ASHOK KUMAR RALHAN - Income Tax -...
COMMISSIONER OF INCOME TAX-V Versus SHRI ASHOK KUMAR RALHAN - Income Tax - DELHI HIGH COURT - HC - Exemption from long term capital gains (LTCG) u/s 54F - Construction or acquisition of property - Held...
View ArticleCommissioner of Income Tax Versus NR Portfolio Pvt. Ltd. - Income Tax - Case...
Commissioner of Income Tax Versus NR Portfolio Pvt. Ltd. - Income Tax - DELHI HIGH COURT - HC - Share application money - additions u/s 68 - Held that - As per the decision in CIT vs. Nova Promoters...
View ArticleDirector of Income Tax Versus Infrasoft Ltd. - Income Tax - Case Laws
Director of Income Tax Versus Infrasoft Ltd. - Income Tax - DELHI HIGH COURT - HC - Supply of software on license Whether royalty or not Held that - For a payment to qualify as royalty payment, it is...
View Articlecentral excise tariff no. - Central Excise - Discussion Forum
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View ArticleM/s Paragon Cables Company and others Versus CCE, DELHI-I - Central Excise -...
M/s Paragon Cables Company and others Versus CCE, DELHI-I - Central Excise - CESTAT NEW DELHI - Tri - Mis-declaration of goods Suppression in the value of goods - Goods seized from different premises...
View ArticleCCE, Raipur (C. G.) Versus M/s. Tirumala Sponge Iron Pvt. Ltd. - Central...
CCE, Raipur (C. G.) Versus M/s. Tirumala Sponge Iron Pvt. Ltd. - Central Excise - CESTAT NEW DELHI - Tri - Invocation of Rule 6(3) of Cenvat credit rules - Separate account and inventory not maintained...
View ArticleCOMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX VERSUS M/s TATA MORORS LTD. -...
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX VERSUS M/s TATA MORORS LTD. - Central Excise - CESTAT KOLKATA - Tri - Refund claim on decreased price with retrospective effect - Whether the refund is...
View ArticleM/s. Unimax Granites Pvt. Ltd. Versus CCE, Jaipur-I - Central Excise - Case Laws
M/s. Unimax Granites Pvt. Ltd. Versus CCE, Jaipur-I - Central Excise - CESTAT NEW DELHI - Tri - Rejection of refund claim Cash refund on accumulated cenvat credit under Rule 5 of the Cenvat Credit...
View ArticleNestle India Ltd. Versus CCE, New Delhi - Central Excise - Case Laws
Nestle India Ltd. Versus CCE, New Delhi - Central Excise - CESTAT NEW DELHI - Tri - Correct classification of Nestea Tea premix Under Heading 2108.99 OR Heading 2101.20 of CETA Held that - It cannot be...
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