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Income Tax : Rule 8D not applied unless there is proper nexus between borrowed fund and investment

This only issue in this appeal of assessee is against the order of CIT(A) in confirming the disallow

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Income Tax : Interest on borrowed fund allowed only on the portion used in the business

The facts in brief. The assessee is a company engaged in the business of running of hospitals under

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Income Tax : Mere absense of intention in donation under sec 12AA cannot treat it non corpus fund and such fund cannot included in the income

The brief facts of the case are that assessee is a trust. It has filed its return of income for asse

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Income Tax : Deduction under sec 36 (1) (iii) of the Act is allowed only after proving that the borrowed fund is utilized for business purpose

From the observation of the Judgment we can find the fact that the interest paid by the assessee on

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Income Tax : AO can made addition under sec 14A read with rule 8D the dividend received from investment out of surplus fund

This appeal of the assessee is directed against the order passed by the CIT (A)- IV, New Delhi, date

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Income Tax : As pers sec 11A if Cenvate Credit taken on capital goods and removed as such than assessee liable to refund the credit taken

The brief facts leading up to the filing of the present appeals may be noticed. M/s. Harsh Internati

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Income Tax : Collection of sinking fund is a capital receipt and not liable to be taxed as revenue receipt

The Ld. Commissioner of Income Tax (Appeals) erred in law in treating `35,49,091/- as revenue receip

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Income Tax : As per the provision of sec 11B of the Central Excise Act that burden to prove that incidence of duty is not transferred to the customer is on the person claiming refund

I have carefully examined the submissions.The refund claim in question comprises three distinct elem

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Income Tax : Units of mutual fund are not generally trading instrument because of low fluctuation and number of transaction in units also not large

Briefly stated facts of the case are that the assessee is an Insurance Agent. The return of income w

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Income Tax : Loss incurred on refund of advance received from the customer is to be allowed irrespective to the use of the fund

Facts in brief are that during the course of assessment proceedings, the Assessing Officer noticed t

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Income Tax : Borrowed fund can not be given as interest free loan to other and on disallowance of exp AO must be mention some reason for such

(i) That the sustaining of disallowance of interest Rs. 1,61,226/- by Ld. Commissioner of Income Tax

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Income Tax : Refund of excise duty is directly related to the manufacturing activity and commission paid to related party on sale is allowed up to 2 and half percent

Facts of the case in brief are that the A.O. noted that the assessee has received Sales Tax incentiv

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Income Tax : Interest bearing fund can be invested in share of another company and the expenditure on investment can not be disallowed under sec 14A

Facts of the case in brief are that the A.O. during the course of assessment proceedings noted that

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Income Tax : Sec 234D of Income Tax Act for charging interest on excess refund is applicable only from AY 2004-05

In brief, the factual background giving rise to the impugned dispute can be summarized as follows. B

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Income Tax : Security deposited against leased property refundable on completion of tenure cannot be consider as Capital Gain

The brief facts of this issue are that while doing the scrutiny assessment after analyzing the vario

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Custom : Appellant’s claim for refund of the duty paid under the Cust

This appeal is directed against the Order of the Customs, Excise and Gold (Control) Appellate Tribun

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Income Tax : Central excise refund taxable: ITAT

Tax dept says Central excise refund should be taxed because it is a benefit derived from a governmen

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Excise : Refund - Unjust enrichment - Issuance of credit note -

Refund - Unjust enrichment - Issuance of credit note - Wrong valuation due to clerical error noticed

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Excise : Refund claim - Limitation - Protest payment, proof -

Refund claim - Limitation - Protest payment, proof - Rejection on the ground that TR-6 challan under

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Excise : Refund - Excess payment of tax - Sales tax

Refund - Excess payment of tax - Sales tax - Tax paid at 1% on gold - Rate of tax reduced retrospect

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