Income Tax - Status of society Artificial Juridical Person AJP or Association...
Income Tax - Status of society Artificial Juridical Person AJP or Association of persons AOP Once a body society is incorporated under a statute it becomes juridical person HC
View ArticleIncome Tax - Exemption u s 10 23c iii ad Meaning of term aggregate annual...
Income Tax - Exemption u s 10 23c iii ad Meaning of term aggregate annual receipt the finding recorded by the Tribunal that aggregate annual receipt of other educational institution means total annual...
View ArticleIncome Tax - Whether grant in aid received by the assessee is an incentive...
Income Tax - Whether grant in aid received by the assessee is an incentive for conducting research so as to be treated as capital receipt and not as revenue receipt Held yes HC
View ArticleIncome Tax - Cash credit Whether Section 68 of the Act applies only to cash...
Income Tax - Cash credit Whether Section 68 of the Act applies only to cash credit In the body of the Section the word used is either found credited or so credited there is no indication in the Section...
View ArticleIncome Tax - Disallowance excess consumption of Tendu leaves AO s addition 1...
Income Tax - Disallowance excess consumption of Tendu leaves AO s addition 1 3rd was found to be reasonable HC
View ArticleMisc - Audit report Disciplinary proceedings against Chartered Accountant CA...
Misc - Audit report Disciplinary proceedings against Chartered Accountant CA CA acted in a grossly negligent manner and failed to obtain sufficient information to warrant the expression of opinion in...
View ArticleCentral Excise - Case Law - M s Maa Banjari Ispat Pvt Ltd Versus Commissioner...
Clandestine removal Statement recorded under Section 14 of the Central Excise act 1944 Held that Authorised representative whose statement was recorded himself assumed the weight of sponge iron lying...
View ArticleCentral Excise - Case Law - M s Varun Beverages Ltd Versus Commissioner of...
Availment of input service credit Held that Cenvat credit denied on the ground that repair and maintenance services obtained by the appellant for the cooler and refrigerator which are installed at the...
View ArticleCentral Excise - Case Law - Commissioner of Central Excise Allahabad Versus M...
Interest under Section 11AB and Penalty under Section 11AC of the Central Excise Act 1944 on wrong availment of Cenvat Credit There was wrong availment of Cenvat Credit on certain Capital Goods Held...
View ArticleCentral Excise - Case Law - The Commissioner of Central Excise Mumbai III...
Condonation of Delay of 825 days under Section 35 G of Central Excise Act 1944 Delay has occurred due to the fact that the appellant was prosecuting bonafide its application for rectification of...
View ArticleCorporate Laws - Case Law - M s Integrated Finance Co Ltd Versus Reserve Bank...
Whether nondisclosure of the letter notice dated 18th January 2005 issued by the RBI to the appellant is violative of the provisions of Section 391 2 and or Section 393 Held that The Company Court was...
View ArticleCustoms - Case Law - M s M D Textile Industries Limited Versus Assistant...
Refund of duty with interest order of refund of duty was passed but not paid even after one and half years later the short question is whether the respondents should pay interest for the said delay in...
View ArticleCustoms - Case Law - IN RE AKS APPARELS 2013 7 TMI 571 GOVERNMENT OF INDIA
Duty Drawback demanded validity of notice penalty department contended that the goods procured from the traders did not accommodate the proforma prescribed under Boards Circular No 54 2001 Held that...
View ArticleIncome Tax - Case Law - Gyan Chand Jain Decd Versus Commissioner of Income...
Disallowance on commission paid whether assesse would be entitled for the exemption on the commission paid to the sub brokers Held that all the three lower authorities came to the conclusion that no...
View ArticleIncome Tax - Case Law - Commissioner of Income tax Versus Sri Shanmuga...
Addition u s 40A 3 Cash payment in excess of prescribed limit Whether the Tribunal was right in deleting the additions under section 40A 3 by applying the exemption rule 6DD i when the assessee has not...
View ArticleIncome Tax - Case Law - Chirec Education Society Versus Assistant Director of...
Exemption u s 11 whether the assessee is entitled to the exemption under section 11 of the Act assessee sought exemption u s 11 the AO denied it on the ground that the pre condition for an educational...
View ArticleIncome Tax - Case Law - COMMISSIONER OF INCOME TAX OTHS VERSUS M s SPR GROUP...
Determining Tax Arrears order u s 90 whether Revenue could prosecute an appeal in respect of an assessment year covered under the Kar Vivad Samadhan Scheme Held that The designated authority having...
View ArticleIncome Tax - Case Law - THE COMMISSIONER OF INCOME TAX OTHS VERSUS M s...
Whether the Tribunal was right in holding that the sum received from the Excise Commissioner during the current assessment year for the difference in supply of alcoholic products in earlier years...
View ArticleIncome Tax - Case Law - Commissioner of Income tax III Versus J J Industries...
Remuneration to partners Deduction u s 40 b Whether Tribunal was justified in taking view that whole income embedded in P L account of assessee is to be taken into consideration for allowing deduction...
View ArticleIncome Tax - Case Law - Deputy Director of Income tax International Taxation...
Application of proviso to Section 44BB 1 prospecting for or extraction or production of mineral oils A O looked into those completed assessments for the accounting years which stood closed prior to...
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