Customs - Case Law - Commissioner of Customs (Sea) Custom House Versus M. R....
Relief beyond the term enhanced value - Whether the Tribunal was correct in law in granting the relief beyond the terms of the prayer of the assesse in as much as the importer had agreed enhancement to...
View ArticleCustoms - Case Law - Jagdish Sah, S/O Shri Fudani Sah and others Versus The...
Cognizable offence - Search and Seizure of essential commodity - Validity of Proceedings Jurisdiction to investigate - Whether after the amendment of the Essential Commodities Act, 1955, making offence...
View ArticleIncome Tax - Case Law - M/S KLN Agrotechs (P) Ltd. Versus. Income Tax Officer...
Computation of Capital gains u/s 50 - deduction of notional depreciation on unused assets - Held that - assessee was not in possession and control of the assets due to the seizure as aforesaid so as to...
View ArticleIncome Tax - Case Law - Sunder Forging Versus Addl CIT, Range I Ludhiana 2013...
Disallowance u/s 14A - Investments in the mutual fund - Expenses in relation to income not forming part of total income Held that - No deduction shall be allowed in respect of expenditure incurred by...
View ArticleIncome Tax - Case Law - A. C. I. T. Circle I Versus M/s Eastman International...
Depreciation on Power Evacuation Infrastructure facilities - depreciation on electricity line for transmission of metering. - nature contribution made to GEDA - CIT allowed depreciation 80 - Held that...
View ArticleIncome Tax - Case Law - A. C. I. T. C-4(1) Versus M/s Bansal Generation Ltd....
Deduction u/s 80IC - higher profit - purchase of some of the components from outside - Held that - pursuance of remand report shows that all the details were furnished before the Assessing Officer on...
View ArticleIncome Tax - Case Law - Tally Solutions Pvt Ltd. Versus Dy. Commissioner of...
Transfer pricing Adjustment u/s 92CA - TPO made adjustment as per Tribunal s order - Held that - on a careful perusal of the order of the TPO giving effect to the directions contained in the earlier...
View ArticleIncome Tax - Case Law - John Laing International Ltd. Versus DCIT,...
Disallowance of office expenditure - Held that - there is no agreement about indemnity of expenses as far as Simplex Sport Complex at Ranchi is concerned, which constitutes the major receipt of...
View ArticleIncome Tax - Case Law - Dy. Commissioner of Income Tax Versus The Hutti Gold...
Deduction of additional deduction - CIT allowed deduction - Held that - electricity falls within the definition of sale of Goods Act, 1930 and process of generation of electricity is akin to...
View ArticleIncome Tax - Case Law - DCIT/JCIT, CC-09, Delhi Versus M/s. Link Engineers...
Addition of bogus claim of consultancy charges payments - CIT restricted addition - Held that - The assessee has produced all proof that was necessary to support its contentions. It is rather the AO...
View ArticleIncome Tax - Case Law - Aquagel Chemicals P. Ltd. Versus Assistant...
Notice u/s 148 - Depreciation claimed on coal fired boiler building - Held that - In the detailed questionnaire called for, vide notice issued under section 142(1) of the Act, the Assessing Officer had...
View ArticleIncome Tax - Case Law - BIPINKUMAR P KHANDHERIA VERSUS DY COMMISSIONER OF...
Notice u/s 148 - Notice issued after search u/s 132 - Return file to wrong officer - Held that - petitioner was ordinarily assessed by Income Tax Officer, Ward 1(2), Rajkot - It is not reflected from...
View ArticleIncome Tax - Case Law - Gujarat Fluorochemicals Ltd. Versus Assistant...
Notice u/s 148 - Held that - Letter of approval from CIT does not bear any reference to the reasons recorded by the Assessing Officer - Assessing Officer did not agree with the audit objection and...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax-I Versus M/s. Merilyn...
Expenditure u/s 40(a)(ia) - Tribunal held that the provisions of section 40(a)(ia) applies only to that expenditure which is payable as of 31st March and not to the expenditure which has already been...
View ArticleIncome Tax - Case Law - Commissioner of Income-tax, Mangalore Versus Dr. K....
Income u/s 158BA - Addition on account of undisclosed income by way of FDs, Kisan Vikas Pathras - Tribunal deleted addition - Held that - assessee had filed returns disclosing the said income along...
View ArticleIncome Tax - Case Law - Commissioner of Income-tax, Jaipur - III Versus...
Computation of G.P. rate - Rejection of books of accounts - Tribunal reduced G.P. rate by 2 without giving cogent reasons - Held that - there was order of affirmance no detailed reasons were otherwise...
View ArticleService Tax - Case Law - M/s NAROTTAM COMPANY VERSUS COMMISSIONER OF CENTRAL...
Recovery of service tax section 75 clearing and forwarding - appellant provided services in relation to clearing and forwarding and payments received as contract receipt - Held that - The activity of...
View ArticleService Tax - Case Law - M/s ALPHA POLYPROPYLENE VERSUS COMMISSIONER OF...
Revision of order by the commissioner Section 84 clearing and forwarding agent services section 65(23) Whether the order in revision passed by the commissioner valid appellants are engaged in sales and...
View ArticleService Tax - Case Law - Bismi Engineering Contractors and others Versus...
Construction of Residential Complexes u/s 65 (91a) Duty Demand Waiver of Pre-deposit - Assesse constructed residential complexes for a State Authority for constructing residential quarters for...
View ArticleService Tax - Case Law - Carris Pipes Tubes Pvt. Ltd. Versus Commissioner of...
Goods Transport Agency u/s 65 (105) (zzp) Duty Demand Waiver of pre-deposit - Whether the service provided by the assesse comes into the category of Goods Transport Agency The assesse was a...
View Article