Judgements by CS Bijoy

Perquisites are not chargeable to tax if cost of education dose not exceed Rs.1000 per child

CS Bijoy 03 November 2011 at 11:40

“Whether on the facts and in the circumstances of the case, the learned ITAT erred in holding that Assessee was not in default under Section 201(1) and not liable for interest for lower deduction of TDS under Section 201(1A) of the Income Tax Act, 19

Posted in Income Tax | 1627 Views

Product Fall under chapter 87 than Packing Charges should be included in the Assesable value

CS Bijoy 29 August 2011 at 15:24

The appellant-company, previously known as M/s. Eicher Limited –unit Royal Enfield Motors, are manufacturing motorcycles falling under Chapter 87 of the Central Excise Tariff Act, 1985. The issue relates to non-inclusion of the value of packing charg

Posted in Excise | 3561 Views

Depreciation on Lease Transaction

CS Bijoy 20 July 2011 at 13:06

This appeal under Section 260-A of the Income-tax Act, 1961 (hereinafter referred to as „the said Act‟) has been preferred by the revenue being aggrieved by the judgment and / or order dated 22.02.2008 passed by the Income-tax Appellate Tribunal in r

Posted in Income Tax | 2537 Views