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The applicant M/s Berger Paints India Ltd. is a manufacture of paints and varnishes which are the goods notified and subjected to assessment under Section 4A of the Central Excise Act, 1944 on the basis of MRP of the product. One of the products manu
The assessee was engaged in the business of printing and publication of yellow pages directory. It claimed deduction under section 80Q in respect of profits derived from such business. The Assessing Officer as well as the Commissioner (Appeals) denie
Appellant was an advertising agency, engaged in creating original concepts and designing advertising material filed its returns both under Finance Act, 1994 and Karnataka Value Added Tax Act, 2003. Assessing Authority completed assessment by excludin
Assessee/appellant was a wholly owned subsidiary of Van Oord ACZ Marine Contractors BV, Netherlands [VOAMC]. It executed a dredging contract at Port Mundra for Adani Gujarat Port Ltd. in the relevant previous year and since it followed completed cont
'Stock appreciation rights' different from 'stock options' – redemption taxable under salary; if it is not salary, it is other income - High Court and Supreme Court judges are not employees, but their salary is taxable under heading salary : ITAT
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