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Pages : 2 Displaying 1 - 20 of 34 in 2 pages
Others : Whether loosely assembled fiber web in roll form emerging at a stage before the exempted finished jute carpet, is marketable and therefore liable to excise duty

The Appellant is a manufacturer of products falling under Chapters 56 and 57 of the Central Excise T

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LAW : Whether assessee can be denied TDS credit on basis of form 26AS mismatch without fault of assessee?

Petitioner was a civil contractor deriving by executing civil contracts in various Government Depart

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LAW : Quashing order passed by the CIT(A) "without providing the opportunity of being heard" to assessee

A brief analysis of the study depicts that though the assessee was proceeded ex-parte, the learned C

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Income Tax : Depreciation cannot be claimed without use of asset in the business

The assessee is a private limited company. During the year, it was engaged in the business of import

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Income Tax : Without highlighting any adverse evidence absence at the time of passing order , order cannot be set-aside

The brief facts of the case are that return of income was filed on 09.02.2006, declaring Nil income.

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Income Tax : Order passed without adequate opportunity to asseesse is not valid

This is an appeal filed by the assessee against the order of Ld CIT(A) dated 4.10.2010. The grounds

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Income Tax : Services provided without human intervention cannot be treated as technical service

Non-deduction of tax source u/s 192 of the Act in respect of non-inclusion of performance incentive

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Income Tax : Absence without application for adjournment can treat the appeal dismisses

However at the time of hearing, no one was present on behalf of the assessee. The appeal was passed

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Income Tax : AO cannot make any addition without giving adequate opportunity to assessee

The assessee has raised various grounds in its appeal. However, at the time of hearing before us, th

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Excise : Whether manufacturing of goods without brand name decline assessee to avail the benefit of S.S.I notification

Briefly stated, the material facts giving rise to the appeal, are as follows: Pursuant to an inspect

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Income Tax : Liability appearing in BS not attract section 41(1) and expenses on business promotion without supporting is disallowed subject to limit

The Learned CIT(A) has erred in law, on facts and circumstances of the case in assuming jurisdiction

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Income Tax : Appeal disposed on merit without speaking order cannot be sustained

We find that CIT(A) has passed a non-speaking order by following the decision of ITAT in the case of

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Income Tax : Without supporting indexation benefit cannot be denied by AO

On the facts and in the circumstances of the case and in law, the ld CIT(A) erred in deleting the ad

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Income Tax : Order passed on merits without a speaking order cannot be sustained

Against ex parte dismissal of appeal: a) For that on the facts and circumstances of the case and

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Income Tax : Absence of prosecution may without reasonable cause deserve the appeal to be dismissed

Assessee was informed that matter will be heard on 17.09.2012. But, no one appeared on behalf of ass

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Income Tax : Estimated addition without any basis cannot be sustained

The grounds raised read as under:- “1. On the facts and circumstances of the case, the order pass

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Income Tax : In case of non appearance without application by appellant Rule 19 is applied

At the time of hearing, none has put in appearance on behalf of the assessee. Also, no adjournment a

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Income Tax : Salary paid to expatriate fro Head Offie to Branch was an expenditure to be fully allowed without restriction of section 44C of the Act

It is, thus, evident that DTAA recognizes the fact that the amendments made in the IT Act are not af

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Income Tax : Accepting the additional evidence without calling remand report of AO is the violation of Rule 46A of the IT Rules

The facts filed before the first appellate authority indicate that the assessee was retired from Min

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Income Tax : Non appearance without application for adjournment can make the appeal deserve to be dismissed

None appeared on behalf of the assessee when the appeal was called for hearing nor any request for a

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