Judgements by CA Suresh Kumar Agarwal

Deduction u/s 36 (1)(vii)

CA Suresh Kumar Agarwal 13 May 2010 at 15:52

Income Tax Act, 1961 — Section 36(1)(vii) — deduction under — the Assessing Officer disallowed a sum of Rs.7,10,47,161/- which the assessee-Bank had reduced from Loans and Advances or Debtors on the ground that the impugned bad debt had not been writ

Posted in Income Tax | 2674 Views

Central Excise Act, 1944 — Section 2(d) — excisable goods

CA Suresh Kumar Agarwal 13 May 2010 at 15:52

Central Excise Act, 1944 — Section 2(d) — excisable goods — the Collector of Central Excise noticed that during the manufacture of foot wear the assessee manufactures an excisable product called double textured fabric which emerges as a distinct prod

Posted in Excise | 4865 Views

income tax Act, 1961 — Section 271(1)(c)

CA Suresh Kumar Agarwal 13 May 2010 at 15:52

income tax Act, 1961 — Section 271(1)(c) — penalty proceedings — assessee/Company filed income tax Return and in respect of interest expenditure was claimed by the assessee — penalty proceedings under Section 271(1)(c) were initiated by the Assessin

Posted in Income Tax | 4933 Views