Judgements and Orders, Supreme Court and High courts of India

Notice u/s 201 and 201(1A) for recovery of tax not deducted/short-deducted and interest thereon cannot be issued beyond a period of 4 years

CA Nikita 11 July 2007 at 09:18

Posted in Income Tax | 75 Views

Merely because Registry admitted appeal it does not mean that appeal is maintainable before Tribunal

CA Nikita 26 June 2007 at 07:57

MUMBAI, JUNE 25, 2007 : SINCE the appellant failed to produce proof of export within the statutory period of 6 months in respect of excisable goods cleared from their factory demand notices were issued for recovery of Central Excise duty. The D

Posted in Excise | 38 Views

Levy of surcharge: Law applicable Surcharge in block assessment

CA Nikita 20 June 2007 at 02:03

Posted in Income Tax | 38 Views

Powers of CIT(A) Admission of additional evidence

CA Nikita 20 June 2007 at 02:01

Posted in Income Tax | 41 Views

"Manufacture of the raw material for the benefit of its existing business cannot, in our opinion, amount to setting up a new business" HC

CA Nikita 20 June 2007 at 01:59

Posted in Income Tax | 29 Views

The assessee is entitled to depreciation on account of capitalization of engineering service fees paid to a foreign company

CA Nikita 20 June 2007 at 01:56

Posted in Income Tax | 20 Views

Modification of partner’s assessment - No assessment made of firm

CA Nikita 20 June 2007 at 01:43

Posted in Income Tax | 27 Views

Allowability of business expense

Vivek Jain 12 June 2007 at 03:14

Posted in Income Tax | 37 Views

Primary burden to prove concealment is on the AO :SC

Late CA Sampat Jain 04 June 2007 at 04:07

Posted in Income Tax | 428 Views

Sales Tax & Excise not part of turnover

Late CA Sampat Jain 04 June 2007 at 03:58

Sales tax & Excise not includible in the "total turnover" for 80HHC deduction: SC