Judgements by jyoti

Depreciation under Section 32(1)(ii) of the IT Act, 1961

jyoti 15 September 2010 at 14:41

In this case, we are concerned with the Assessment Years 1999-2000, 2000-2001, 2001-2002 and 2002-2003. The assessee company filed its Return of income for the Assessment Year 1999-2000 disclosing a loss of Rs. 10,77,276/-. The return was processed u

Posted in Income Tax | 4283 Views

Section 115JB, Section 80HHC(1B) of the Income Tax Act 1961

jyoti 15 September 2010 at 14:41

Assessee was a MAT company at the relevant time. On 30.10.2001, it filed its return of income for assessment year 2001-02. The said return was accompanied by statutory audit report claiming deduction under Section 80HHC of the Income-tax Act, 1961 (f

Posted in Income Tax | 3093 Views

Vikram Ispat Vs Commissioner of Central Excise, Raigad

jyoti 31 July 2009 at 15:08

Applicability of Central Excise and Service Tax Sections to CENVAT Credit: Sections 11A and 11AB will be applicable where the CENVAT credit in question has been utilised for payment of duty of excise on final products whereas Sections 73 and 75 of th

Posted in Service Tax | 1 comments | 7494 Views