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 dismissed the appeal on the question that commission paid by the Assessee to DSAs would be treated allowable or not as deduction
HC allow the appellant and reject the Respondent’s litigation on the question of admissibility of deduction under Section 80IB of the Act.
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
The material facts are that the respondentassessee, M/s. Pepsi Foods Ltd. is engaged, inter alia, in the manufacture of edibles, marketed under the names of Potato Chips, Baked Cheetos Balls, Monster Munch, etc. These are covered under Chapter Sub-He
Appellants are the owners of property bearing No.B-68, Greater Kailash, Part-I, New Delhi and they let out the same at a monthly rental of Rs.2,50,000/- with effect from Ist June, 1991 for a period of nine years renewable for a further period of nine
The short question which arises for determination in this Civil Appeal filed by the Assessee under Section 35L(b) of the Central Excise Act, 1944 is whether “Vitamin A Acetate Crude” and “Vitamin A Palmitate” (hereinafter referred to as the product i
This appeal, by special leave, filed by the State of Maharashtra and its functionaries, arises out of the judgment dated 26th April, 2007 delivered by the High Court of Judicature at Bombay in Writ Petition No.1721 of 2004. By the impugned judgment,
A show cause notice, dated 20th August 1999, was issued to the assessee, alleging therein that MODVAT credit availed of on steel plates and M.S. channels used in the fabrication of chimney, was inadmissible as the subject items were not “capital good
This appeal, by special leave, at the instance of the Revenueis directed against the judgment and order dated 27th June, 2001 delivered by the High Court of Gujarat at Ahmedabad in Income Tax Reference No.44 of 1986. By the impugned judgment, the Hig