HC dismissed the appeal on the question that commission paid by the Assessee to DSAs would be treated allowable or not as deduction..
HC set aside the order of the Tribunal by going through the addittion made by the AO on the Question that M/s Globe Meditech was a dummy concern or not..
This is a reference made to this court under Section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as „I.T. Act‟) against the judgment dated 19.05.1994 passed by the Income Tax Appellate Tribunal (hereinafter referred to as „Tribunal‟)...
Before we traverse the facts, which have given rise to the present appeal, in order to appreciate the issue involved, it would be expedient to refer to the relevant State Government orders/memorandum notified from time to time, in exercise of powers ..
This appeal is directed against the Judgment and Order dated 19.01.2010 passed by the Allahabad High Court whereby the High Court allowed the revision petition preferred by the respondent holding that values of "bottles" and "crates" are to be treate..
This appeal is directed against the judgment of the High Court of Judicature at Allahabad dated 16th April, 2002, dismissing the writ petition challenging the Notification dated 17th May, 1999, wherein the appellants had been rendered ineligible for ..
This appeal is directed against the judgment and order dated 03.05.2010 passed by the Rajasthan High Court, Jodhpur Bench, in S.B. Civil [Sales- Tax] Revision No. 74 of 2010, whereby the High Court dismissed the said Revision Petition preferred by th..
The issue that falls for consideration in these appeals is whether the appellants are entitled to credit of duty paid on High Speed Diesel oil at any time during the period commencing on and from 16th March, 1995 and ending with the day of Finance Ac..
In appeals arising out of SLP (C) Nos. 11358 of 2008 and 15883 of 2008 the issue which falls for our consideration is as to whether Jaljira which is a product manufactured by the respondent herein is only an appetizer and is not a masala and therefor..
During the assessment year 1997-98 the assessee received `50,00,000/- (Rupees Fifty Lakhs only) from Ranbaxy as non-competition fee. The said amount was paid by Ranbaxy under an agreement dated 31.3.1997. Assessee is a part of Gufic Group. Assessee a..
The issue that falls for consideration in these appeals is, as to whether the provisions of time limit that are contained in Section 11A of the Central Excise Act, 1944 (in short ‘the Act’) are applicable to the recovery of amounts due under the comp..
This appeal, under Section 130E of the Customs Act, 1962 (for short “the Act”), is directed against order dated 18th February, 2003, passed by the Customs, Excise & Gold (Control) Appellate Tribunal, as it existed at the relevant time, (for short “th..
The issue that falls for our consideration in this appeal is whether the Respondent is entitled to the benefit of Sales Tax exemption on the entire investment made by them in setting up the industrial unit i.e. Solvent Extraction Plant, or on the inv..
The issue that falls for consideration in these appeals is to the entitlement or otherwise of the appellants to the benefit of Notification No. 180/88 CE dated 13.05.1988 as amended by notification No. 135/94-CE dated 27.10.1994 whereunder exemption ..
Challenge in these civil appeals, filed under Section 130E of the Customs Act, 1962 (for short “the Act”), is to the orders dated 1st October, 2001 and 4th January, 2005 passed by the Customs, Excise & Gold (Control) Appellate Tribunal (for short “th..
Two primary issues fall for consideration in this appeal. The first issue is, as to whether or not the demand for payment of duty is barred by limitation, whereas the second issue is whether the items like chairs, beds, tables, desks, etc., affixed t..
Excise Duty - Concessional Rate - Section 35L(b) of the Central Excise Act, 1944 - Customs, Excise & Gold (Control) Appellate Tribunal dismissed appeal filed by Appellant/Assessee, denying it benefit of concessional rate of Excise duty under Notifica..
These appeals, by grant of leave, are directed against the judgments and orders dated 3rd April, 2006 delivered by the High Court of Bombay, whereby the High Court has dismissed the two writ petitions (Nos.775 and 4173 of 1998) ..
This appeal is directed against the Order of the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench [hereinafter referred to as ‘the Tribunal’] dated 12.05.2006...
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