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Pages : 1 Displaying 1 - 20 of 20 in 1 pages
Excise : Export benefits cannot be denied even when export proceeds are not realized

The Hon’ble CESTAT, Delhi held that Rule 19 of the Excise Rules permits export of the goods under bo


Income Tax : Whether benefit of section 80V would be available to the Assessee if the borrowings were taken for the purpose of payment of tax? And whether disallowance under rule 6D should be computed with reference to the total expenditure incurred by an employee or other persons during the entire year and not with reference to each trip separately?

In AY 1985-86, the Assessee had paid interest on deposits and claimed deduction under section 80V of


LAW : Whether transfer of shares under a family agreement are for a determinable "consideration" or "voluntary", whether the shares are received under a "gift" and benefit of cost and holding period be claimed by transferee?

The Respondent is an investment company in which individual members of the Bilakhia family held equa


Income Tax : Whether benefit of extended period of limitation under explanation 3 of Sec. 153(3) and Sec.267 to pass assessment order pursuant to finding/ direction of appellate authority available if assessee was not given a specific opportunity of being heard?

The assessee is a trustee in three different trusts. CIT(A) held that the trusts were not valid trus


Income Tax : Chargeability of Fringe Benefit Tax on channel placement charges

In all these three appeals by the assessee, the only ground raised is about the chargeability of Fri


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


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


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 : 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 : AO to disallow under sec 40A((2)(b) should establish that the benefits given to the related party more than the faire market value

Facts, in brief, as per relevant orders are that return declaring nil income after adjusting brought


Income Tax : As per clause 11 expenses incurred for promotion of branded jewellery which give enduring benefit to the assessee can claim deduction

The factual matrix of the case is that the assessee-company is engaged in the business of licensing,


Income Tax : In order to take benefit of sec 68 of receive of amount from relative exempt under sec 56(1) the definition of relative should be fulfilled

The short issue in the present appeal by the assessee is with reference to addition of Rs.9,45,000/-


Income Tax : At the time of falling market price a person can take the benefit and can adjust his Loss and sec 42 of SEBI Regulation 1996 is only applicable on broker operating in the stock

Above issue arises as Assessing Officer considered the sale of shares by the assessee to the firm in


Income Tax : Telephone Link expenses are excluded from Fringe Benefit Tax under sec 115WB (2) (J)

The present appeal is filed by the revenue against the ld. CIT(A)’s order dated 22.11.2010 passed in


Income Tax : Deduction u/s 80P – Cottage industry– matter remanded.

Bye-laws have not been examined by the Assessing Officer or Bye-laws were not produced before the As



For qualifying exemption under section 54F, assessee’s ownership and domain over the asset is a must


Career : Professionals can’t claim Sec 32 tax benefit, says SC


Income Tax : LTCG-Double benefit or additional relief is not a taboo under the law : Advance Ruling


Income Tax : Can double benefits u/s 10B and Sec 80HHC be allowed on exports of same goods?

Can double benefits u/s 10B and Sec 80HHC be allowed on exports of same goods? - Can Revenue deny


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




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