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Income Tax :
If the appeal has no effect on tax liability its liable to be dismissed
At the time of hearing before us, it was stated by the learned counsel that in both the years, despi
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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 :
Willful concealment is not an essential ingredient for attracting civil liability and prosecution under section 276C
After analysing the facts of this case, considering the submissions made by the learned Advocates fo
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Income Tax :
Liability arise only when the project is completed unless estimated on reasonable basis periodically
Ground of appeal relates to the grievance of the appellant against the action of the Assessing Offic
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Corporate Law :
In the situation of outstanding liability of rent company cnnot proceed to wind up
The Appellant herein as landlord filed a suit for eviction against the respondent company on the gro
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Income Tax :
Disallowance under sec 14A cannot exceed dividend income and rebate can be allowed only when there is some liability to income tax
During the assessment proceeding the AO found that the assessee had shown dividend income of Rs.5,60
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Service Tax :
Sec 83 of Finance Act with sec 12A of Central Excise Act 1944 service tax is liability of the beneficiary subject to the condition where service provider accept the liability
The Petitioner Trust owns the premises at E-10, Block E, Inner Circle, Connaught Place, New Delhi (‘
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Income Tax :
Liability to pay tax, which is founded on the charging provisions of the statute, is not to be nullified on unjustified pleas taken by the assessee
The observation of the case is giving rise to the aforesaid substantial question of law are these. T
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Income Tax :
Surcharge leviable not depend on the liability of the assessee to pay income tax but on the assessed tax
We have heard the learned DR and the learned counsel for the assessee. The learned counsel for the a
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Income Tax :
As per sec 41(1) if deduction claimed of any trading liability and subsequently received any amount on that it will be treated profit from business
Section 41(1) of the Act, as it existed at the relevant time, was as under:-
“41. Profits charge
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Income Tax :
Payment made to the manager for Euro Issue without deducting TDS can create liability of interest under sec 194A of the Act
On the facts and in the circumstances of the case and in law, the Ld. CIT (A) erred in directing to
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Corporate Law :
Failure to comply with statutory rule can raise liability till the requirement fulfilled and it cannot consider as continuing offence committed on a daily basis
The brief facts are that the Respondent/ Complainant i.e. Registrar of Companies (ROC) received a co
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Excise :
If a trader purchase raw material and after process sale in wholsale market by himself than the profit will not consider as normal profit and liability of excise duty raise
These appeals under Section 35L(b) of the Central Excise Act, 1944 (for short “the Act”) are directe
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Income Tax :
In case of deputation of staff but continuously enjoying the service for a period than gratuity liability also need to reimbursed for the extra period and sec 201 and sec 44 of TDS
On the observation of the detailed case we can find the following fact from the judgment.....
i)
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Income Tax :
In order to apply sec 41 (1) assessee should have obtained deduction in the assessment in any year in respect trading liability incurred by the assessee
Brief facts of this issue are that during the year, the company has written off unsecured loans to t
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Income Tax :
If the tax liability is below minimum than the transaction unexplained and income can be exempted
The tax effect in this case is found to be less than `.3 lac, the limit prescribed under Instruction
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Income Tax :
HC order against Appellant on the allowability of liability of interest on damage in breach of export
HC order against Appellant on the allowability of liability of interest on damage in breach of expor
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Income Tax :
Allowability of liability under “long service award” scheme
The provision for a liability is amenable to a deduction if there is an element of certaintly that i
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Income Tax :
Liability due to Exchange Fluctuation
The assessee obtained orders from foreign buyers with advance payment to be adjusted against supplie
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Income Tax :
Liability of Director of (P) Ltd. Co. on Liquidation
Case Fact: Whether before initiating recovery action u/s 179 for dues of Pvt. Co against directors o
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