Income Tax :
Non-mention in order does not mean that submission not considered
In the present application, the assessee has contended that in the aforesaid order, a typographical
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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
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Income Tax :
The appeal does not mean merely filling of appeal but effectively pursuing it
If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in t
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Income Tax :
Non discloser house property income means evasion of Municipal Tax and may cause penalty on the Landlord
The dispute began when the Municipal Corporation of Delhi proposed to enhance, with effect from 01.0
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Income Tax :
Derivatives will also fall within meaning of `commodity'
If it is held that the transaction in derivatives does not fall in section 43(5), it will make claus
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Service Tax :
BUSINESS AUXILIARY SERVICE- MEANING OF MANUFACTURE
Section 65 of the Finance Act, 1994, read with section 2(f) of the Central Excise Act, 1944 - Busine
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Income Tax :
Voluntary contributions within the meaning of Section 12
Case Fact: Whether membership fee received by the society from its members can be treated as voltuna
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Income Tax :
Voluntary contributions within the meaning of Section 12
Case Fact: Whether membership fee received by the society from its members can be treated as voltuna
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Income Tax :
Voluntary contributions within the meaning of Section 12
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Income Tax :
Meaning of Tranfer u/s 2(47) ::
Held by hon"ble court that aforesaid transaction means reliniquishment of a right in property which
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Income Tax :
Voluntary contributions within the meaning of Section 12 ::
Held by hon"ble court that voluntary contribution means payment made without any compulsion. Whereas
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Excise :
Merely because Registry admitted appeal it does not mean that appeal is maintainable before Tribunal
MUMBAI, JUNE 25, 2007 : SINCE the appellant failed to produce proof
of export within the statutory
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