Assessing Officer noticed that the assessee has claimed deduction of Rs. 1,00,83,271 on the new method which was not allowed by the Assessing Officer in full. The view taken by the AO was upheld by the first appellate authority. Similar issue in asse..
For claiming deduction under section 80HHC of the IT Act 1961 interest received from FDR is need to be excluded from the business income subject to the condition that the FDR is not related to the Business. ..
Whether the penalty under section 271(1)(C)of the Income Tax Act. can be raised after the disclosure made by the Assessee of his full income without the presence of proper evidence. ..
“Whether on the facts and in the circumstances of the case, the learned ITAT erred in holding that Assessee was not in default under Section 201(1) and not liable for interest for lower deduction of TDS under Section 201(1A) of the Income Tax Act, 19..
Ranbaxy field claim for interest u/sec 11BB - Rejected by CCE - Appeal - entitled interest under sec 11BB- Assistant commissioner field revision application and ministry of finance held that appellant was not entitle to interest u/s 11BB - field writ..
The carbonless paper is a chemically treated paper used for producing impression of the writing or manuscript of the original paper on the other paper sheet. Such carbonless paper, which is a kind of copying paper is processed firstly by printing, wh..
The issue which falls for consideration in the present appeals is whether laminated panels of particle and medium density fiber board should be classified under sub- heading no. 4406.90 and 4407.90 or under subheading no. 4408.90. The appellant alleg..
The issue which falls for consideration in the present appeal is whether the treatment given or the process undertaken by the appellant to Helium gas purchased by it from the open market would amount to manufacture, rendering the goods liable to dut..
The material facts are that the appellant is engaged in the manufacture of insulated wires and cables falling under Central Excise Tariff Sub- Heading No.8544.00. The appellant claimed benefit under Notification no. 205/88 – C.E. dated 25.05.88 as a..
The respondent No. 1, M/s. Kalvert Foods India Pvt. Ltd. is a company (in short hereinafter referred to as 'the Company') engaged in the manufacture of P & P Food Products, such as, assorted jams, pickles, squashes, cooking sauces, chutneys, syrups, ..
The facts leading to the filing of the present appeals are that the Respondent-company undertakes various music projects in India and under these projects it enters into agreements with reputed artists for composing and recording musical works. The m..
The appellant-company, previously known as M/s. Eicher Limited –unit Royal Enfield Motors, are manufacturing motorcycles falling under Chapter 87 of the Central Excise Tariff Act, 1985. The issue relates to non-inclusion of the value of packing charg..
This appeal under Section 260A of the Income-tax Act is at the instance of an assessee and is directed against order dated March 30, 2001, passed by the Income-tax Appellate Tribunal, “E” Bench, Calcutta, in Income-tax Appeal bearing IT (SS) A No.69/..
HC dismissed the appeal and allow the Respondent to collect the penalty..
HC dismissed the appeal against the order of Tribunal on deduction under section 80IB..
HC dismissed the appeal and protect the order of Tribunal on reassessment under section 147..
HC allow the appellant against the order of Tribunal to upheld the validity of reassessment proceedings..
HC order against Appellant on the allowability of liability of interest on damage in breach of export..
The Assistant Commissioner of Income Tax, Investigation Circle (20)(1), New Delhi passed order under Section 132(5) of the Income Tax Act (hereinafter referred to as „the Act‟) dated 02.06.1995 declaring that cash found during search as unexplained..
HC allow the appellant and reject the Respondent’s litigation on the question of admissibility of deduction under Section 80IB of the Act...
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