Judgements by Guest

Assessee claims that custom authorities in grave abuse of Section 17 of the Customs Act, 1962, did not clear the goods even after producing Bill of Entry

Guest 17 June 2021 at 11:56

The petitioner is a company, incorporated under the Companies Act. The petitioner is carrying on business of importing Galvanized Steel Sheets in coil from Bangladesh through Land Customs Stations in Tripura for manufacturing steel products. The peti

Posted in LAW | 107 Views

Imported goods directed to be wire housed without assessing the duty under Section 17 of the Customs Act, 1962

Guest 17 June 2021 at 11:56

The petitioner is an exporter and importer through the Land Customs Stations at Agartala. He carries on his business under name and style of M/s Goutam Ray. On 26.12.2020 the petitioner had imported soybean oil of net volume of 55,200 kg. in 5000 car

Posted in LAW | 106 Views

Is Sweet Corn termed as a vegetable for the purpose of allowing deduction u/s 80IB(11A) of the Income Tax Act?

Guest 17 June 2021 at 10:33

This appeal filed by the assessee for AY 2016-17 is directed against the CIT(A) - 2, Hyderabad’s order,dated 26/08/2019 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act” on the following grounds of appeal:

Posted in Income Tax | 107 Views

Are the receipts from outside sources of a resident, but not an ordinarily resident of India, taxable in India?

Guest 17 June 2021 at 10:33

This is Revenue’s appeal filed for the Assessment Year 2013-14 against the order of the Commissioner of Income Tax (Appeals)-4, Hyderabad Dt.20.07.2017.

Posted in Income Tax | 85 Views

Is an assessee, who is not the owner of a fixed asset in the nature of a road project, ought to have amortized the corresponding expenditure of license fee etc.?

Guest 17 June 2021 at 10:33

These Revenue’s appeals for AYs.2012-13, 2013-14 & 2014-15 arise from the CIT(A)-4, Hyderabad’s orders; all dated 16-08-2018 passed in appeal Nos.0175 / 15-16 / ACIT,Cir.16(2) / CIT(A)-4 / Hyd / 17-18, 0008 / 16-17 / ACIT,Cir.16(2) / CIT(A)-4 / Hyd /

Posted in Income Tax | 127 Views

Dwarka Pershad Radhey Ramanlal, Secunderabad Dy.Commissioner of Income Tax, Hyderabad

Guest 17 June 2021 at 10:33

This is assessee’s appeal for the Asst. Year 2016-17 filed against the order of Commissioner of Income Tax (Appeals)-6,Hyderabad dt.7.6.2019.

Posted in Income Tax | 156 Views

Computation of interest u/s 234A of the Income Tax Act

Guest 17 June 2021 at 10:33

This is assessee’s appeal for the A.Y 2018-19 against the order of the CIT (A)-6, Hyderabad, dated 22.10.2019.

Posted in Income Tax | 110 Views

Is an Assessee required to compute perquisite value of rent-free accommodation by including foreign salary as well?

Guest 17 June 2021 at 10:33

This appeal is filed by assessee through his representative against the order of Commissioner of Income Tax (Appeals)–21, New Delhi, for assessment year 2008-09 wherein appeal of the assessee filed against the order of the Dy. Commissioner of Income

Posted in Income Tax | 146 Views

Petitioner claims that the AO has wrongly computed the Total Income of his company

Guest 17 June 2021 at 10:32

This appeal is filed by the assessee against the order dated 31/1/2017 passed by DCIT, Circle (1)(2), International Taxation, New Delhi u/s 143(3) read with Section 144C (13) of the Income Tax, 1961 for Assessment Year 2013-14.

Posted in Income Tax | 97 Views

Baring Private Equity Partners (India) Pvt. Ltd., New Delhi ACIT, Circle- 4(1), New Delhi

Guest 17 June 2021 at 10:32

Aggrieved by the order dated 29/9/2017 passed by the learned Commissioner of Income Tax (Appeals)-44, New Delhi (“the Ld. CIT(A)”) in appeal No. 88/2016-17/CIT (A)-44, for the assessment year 2013-14, in the case of M/s Barring Pvt. Ltd partners (In

Posted in Income Tax | 126 Views