Customs - Case Law - Mohammad Rashad others Versus Inspector of Customs 2013...
Appeal against conviction appellants were convicted for the offences punishable u s 21 23 29 of the Narcotic Drugs Psychotropic Substances Act 1985 and sentenced to rigorous imprisonment and fine Held...
View ArticleCustoms - Case Law - M s Pioneer Soap and Chemicals Versus Union of India And...
Imposition of interest Settlement Commission directed to pay interest under Rule 8 of the Customs Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods Rules 1996 1996 Rules...
View ArticleIncome Tax - Case Law - The Commissioner of Central Excise Mangalore Versus M...
Monetary limit for filing an appeal Total amount involved is less than the prescribed amount in the Circular by the CBDT Held that As per the judgment in the case of Joint Commissioner of Income Tax vs...
View ArticleIncome Tax - Case Law - Jt DIT OSD I T Rg 1 Versus Doosan Heavy Industries...
Reassessment Issue of Notice u s 148 of I T Act 1961 Assessee had lodged an insurance claim for the loss of its equipment due to the barge which was carrying the equipment had capsized The assessee...
View ArticleIncome Tax - Case Law - Income Tax Officer Versus M s Mohar Singh Dass Radhey...
Cessation of liability u s 41 1 of the I T Act Assessee is a partnership firm of family member of a Hindu Undivided Family and there were changes in the constitution of the partnership firm when few...
View ArticleIncome Tax - Case Law - Income Tax Officer Versus M s M R Trading Co 2013 7...
Cessation of liability u s 41 1 of the I T Act Assessee is a partnership firm of family member of a Hindu Undivided Family and there were changes in the constitution of the partnership firm when few...
View ArticleIncome Tax - Case Law - Asstt Commissioner of Income Tax Versus M s Micro...
Deduction under Section 80IB of the Income Tax Act 1961 The assessee firm has five units Out of five units two units are existing in exempted zones and three are existing in taxable zones Assessee has...
View ArticleIncome Tax - Case Law - M s Allied Nippon Limited Versus Deputy Commissioner...
TDS u s 195 Business connection Disallowance u s 40 a i of the Act The export commission is paid to the non resident who rendered the services outside India for the purpose of procuring the order and...
View ArticleIncome Tax - Case Law - Assistant Commissioner of Income Tax Versus M s...
Penalty levied under Section 271 1 c Disallowance of deduction under Section 80IA on the ground that the assessee did not engage more than ten workers Held that Workers employed by sister concern to...
View ArticleIncome Tax - Case Law - Chimanlal and Sons Versus Deputy Commissioner of...
Validity of notice for re opening of assessment u s 148 Held that The Assessing Officer s belief that income chargeable to tax during the year under consideration had escaped assessment lacks validity...
View ArticleIncome Tax - Case Law - Fag Bearings India Ltd Versus Deputy Commissioner of...
Validity of notice u s 148 The averments has not been dealt though two affidavits have been filed this would further led credence to the assessee s grievance that reopening notice has been issued at...
View ArticleIncome Tax - Case Law - SRI S M DAYANAND VERSUS DEPUTY COMMISSIONER OF INCOME...
Nature of expenses capital or revenue improvement towards furniture in the renting premises tenancy rights claim of 1 5 of the expenditure every year Whether the expenses incurred by the assesse would...
View ArticleIncome Tax - Case Law - THE COMMISSIONER OF INCOME TAX OTHS VERSUS M s...
Concealment of income imposition of penalty Whether the Tribunal was correct in holding that there was no concealment of income and there was no cessation of liability but it was on assesses agreement...
View ArticleIncome Tax - Case Law - M s A K K Specific Family Trust Versus The...
Genuineness of the Trust Assessment of trust Tribunal held that as per the terms of the trust deed would be spouse and would be children would also become beneficiaries of trust therefore declined to...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax Versus M S Vector Shipping...
Disallowance u s 40 a ia TDS not deducted by assessee ship management work Tribunal deleted disallowance Held that Provision of Section 40 a ia was brought on statute to disallow the claim of even...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax Versus Sri Sunil Nirwal...
Cost of acquisition Tribunal upheld the cost of acquisition quoted by assessee Held that Assessee had filed certificate from Nagar Palika and also report from Land Revenue Inspector stating that all...
View ArticleIncome Tax - Case Law - The Commissioner of Income Tax Bareilly Another...
Income from other sources Income from voluntary reserve Whether income earned by the assessee from voluntary reserve is its income from business or profession and not the income which is to be assessed...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax Delhi IV Versus Delhi...
Deduction u s 80M Dividend received from UTI CIT A rejected deduction u s 80M as dividend distribution was related to earlier years Tribunal granted deduction Held that Section 80M 1 for the purpose of...
View ArticleService Tax - Case Law - M s Kansara Modler Ltd others Versus CE Jaipur 2013...
Mode of payment of service tax on import of services Business Auxiliary Services and Consulting Engineering Services assessee paid service tax through CENVAT account department contended that the same...
View ArticleService Tax - Case Law - M s Hazi A P Bava Co Versus CCE Jaipur II 2013 7 TMI...
Chareability of interest and imposition of penalty whether interest is chargeable from date of taking advances to the date of payment of service tax at the time of issue of invoices u s 68 C G can...
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