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Income Tax : Once the asset merges in block of assets is entitled to get depreciation till the block of asset equals to zero or company is closed

Fact of the case is depreciation on block of asset.

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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 : No concept of deferred revenue expenditure under the Income Tax Act and integral part of the computer entitled to depreciation at 60%

The grounds raised read as under:- “1. Whether the Ld. Commissioner of Income Tax (A) was correct

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Income Tax : Once registration is granted, it is for the AO while framing assessment to consider the other provisions of the Act

At the outset, it is to be mentioned that none present from the assessee side but after going throug

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Income Tax : Every Judicial authority must pass a reasoned order, which should reflect application of mind by the concerned authority

Fact of the case is cash sale and reply of notice by the assessee.

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Income Tax : Penalty under section 271 can be imposed only on guilty of concealment and furnishing inaccurate particulars of income

Facts, in brief, as per relevant orders are that assessment in this case was completed u/s 143(3) of

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Income Tax : Penalty under section 271 must be based on concealment of the particulars of the income and furnishing inaccurate particulars

The brief facts of the case are that the assessee under the head “interest and other charges” had de

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Income Tax : Accrual of income is a well-known concept of taxation jurisprudence

Your appellant submits that your appellant has not received any interest from the Partnership firm a

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Income Tax : In case of concealment of income in return deduction under sec 80HHC is allowed appropriately and expenses related to business only allowable

Briefly stated, the facts of the case are that the assessee filed its return of income on 30.10.2002

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Income Tax : Penalty under sec 271(1) ( c ) can be imposed subject to the condition of concealment or inaccuracy in the particular provided by the assessee

In this appeal the assessee has raised various grounds, but only dispute is regarding the confirmati

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Income Tax : Amount received from sister concern cannot be treated as unexplained only on the basis that sister concern shows lower profit

After hearing both the parties, we find that during assessment proceedings the AO noticed that the a

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Corporate Law : Once a company shows in its accounts any money under the head paid up capital than it will be presumed that share has been allotted

These two applications were heard on 1.3.2001. The learned Sr.Counsel for the petitioners, Shri Mitr

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Income Tax : Once the notice issued by the department and same has not been received back then it will be deemed to be served

Whether in the facts & circumstances of the case Ld. Commissioner of Income tax (Appeals) has erred

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Income Tax : Once the income taxed in the hands of the firm that should not be taxed in the hands of the assessee and expenses incurred for betterment for title of the property is allowable

Briefly stated the assessee is a Partner in the firm M/s Balachandra Laboratories. The firm had prop

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Income Tax : Once the AO taken a view after conducting enquiry than CIT cannot take different view under sec 263

The facts in the case before Hon’ble High Court (supra) are identical to the facts in hand because t

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Income Tax : Once the matter was decided in a earlier appeal than new appeal cannot on the same subject be raised before the same appellate authority

When these facts were brought to the notice of the ld. counsel for the assessee, he fairly submitted

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Income Tax : As per sec 178 of IT Act official liquidator is the concerned person in liquidation and sec 2(7) definie assessee is the person who deemed to be under any provision and can appe

At the time of hearing of the appeal on 30.01.2012, the Counsel for Shri P.K. Sharma, managing direc

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Income Tax : Penalty under sec 271(1)(C) cannot be imposed either for concealment or furnishing inaccurate particulars

The relevant facts of the case are that the assessee is a company incorporated in Thailand and was e

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Excise : 2. As per Rule 3 manufacturer who intends to use goods at concessional rate should make application to Asst or Deputy Commissioner of Central Excise

The facts very briefly are that the appellant produces inter alia Reduced Crude Oil (for short “RCO”

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Income Tax : Once approval granted under sec 80G will be valid up to five years and application for extension is not necessary

In the grounds of appeal, the assessee has taken one legal plea that while rejecting the assessee’s

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