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Pages : 2 Displaying 1 - 20 of 31 in 2 pages
Excise : The Assessee is eligible to avail remaining 50% of Cenvat credit on Capital Goods which were cleared during the same Financial Year of its receipt

The Hon’ble CESTAT, Kolkata relying upon the following case laws: - Modernova Plastyles Pvt.


Others : Which tax rate should be applied at capital gains on depreciable assets which are held for more than three years even when they have to be treated as STCG u/s 50?

An assessee sold his depreciable business asset (a flat) for 35 Lakhs and computed capital gains u/s


Income Tax : The reversal of provision during the year cannot be once again added to the income

Briefly stated the facts of the case are that the appellant is a company engaged in the business of


Income Tax : Expenditure relatable to current year can claim as deduction

These appeals are preferred by the assessee against separate orders of CIT(A) in quantum assessment


Income Tax : Deduction under section 10B availed subject to condition of 10 years from the date of first availment

The brief facts of the case are that assessee company has purchased an existing unit being run by M/


Income Tax : If any tax deducted in any year and paid after the expiry of period prescribe under section 200 is allowable

On the facts and in the circumstances of the case, the Commissioner of Income Tax (Appeals) has erre


Income Tax : Explanation 2 of section 115JB only define the meaning of tax and cannot extend the benefit of surcharge and cess paid last year

In allowing credit of MAT of the previous year u/s 115JAA at `.56,05,585/-. (Pl. see Sl. No.22 of In


Income Tax : Depreciation under section 32 when the cost had already been claimed in the preceding year by application of Income

Facts, in brief, as per the relevant orders are that return declaring income of `1,92,16,940/- filed


Income Tax : In case of developer firm it is not necessary that in every assessment year actual construction activity should be carried out

The Learned CIT (Appeals) failed to appreciate that the amount offered during Survey u/s 133A carrie


Income Tax : Deductions allowed in respect of only those expenses which are relevant to the accounting year for the purpose of computing profits

Briefly stated the facts of the case are that assessee is engaged in the business of manufacturing o


Income Tax : When the circumstances under consideration same as last year it is bound to follow the the order of tribunal of previous year

Assessee company is deriving income from doing hard chromium plating on textiles, embossing rollers,


Income Tax : Sec 41(1) applies where deduction is allowed in earlier years in computing business income and assessee obtained benefit on the remession of the same in the next year

Section 41(1) has been incorporated in the Act to cover a particular facts situation. Section applie


Income Tax : Provisions relating to TDS not applicable on expenses crystallized and paid after the end of the year which allowed as deduction in subsequent year

On the facts and in the circumstances of the case and in law the ld. CIT(A) failed to appreciate tha


Income Tax : Sec 234D is applicable only on regular assessment year and difference in depreciation due to exchange rate need to transfer to PL account as per AS-11.

That on facts and in law, the CIT(A) erred in upholding disallowance of additional depreciation to t


Income Tax : As per sec 254 time limit for rectification of mistake in order is four year counted from the date all proceding has been completed

The facts giving rise to the present writ petition and which are necessary for a decision in this wr


Income Tax : As per IT circular May 15’2008 if the same issue in respect of the same assessee for other assessment year department cannot file appeal if tax effect less than 4 lakh

Before us, both the learned Representatives agree that the tax effect in the Revenue’s appeal is les


Income Tax : If an issue decided consistently in a particular manner for earlier assessment years than rental income from factory building is to be treated as business income

We have heard the submissions of both the parties and perused the material available on record and t


Income Tax : Rule 8D is prospective and effective only from the assesseement year 2008-09

The only ground of appeal shows the grievance of the appellant against the order of the Ld. CIT(A)-3


Income Tax : Before the assessment year 2008-09 provision of sec 14A(1) should apply instead of Rule 8D

The facts, in brief, are that in the assessment order the AO had noted that assessee had shown divid


Income Tax : Sec 40(a)(ia) said deduction on payment of TDS is allowed in the year of payment

TDS deducted but not deposited within the time limit prescribed u/s. 201 of the Act. The same was de



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