Judgements by CS Bijoy

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“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

Posted in Income Tax |   1611 Views



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

Posted in Excise |   3547 Views


Depreciation on Lease Transaction

  CS Bijoy    20 July 2011 at 13:06

This appeal under Section 260-A of the Income-tax Act, 1961 (hereinafter referred to as „the said Act‟) has been preferred by the revenue being aggrieved by the judgment and / or order dated 22.02.2008 passed by the Income-tax Appellate Tribunal in r

Posted in Income Tax |   2513 Views