Judgements and Orders, Supreme Court and High courts of India

Non presense of the appellant without taking adjournment.

The CIT(A) has erred on facts and in the law in cancelling the order dated 14.6.2011 passed by the ACIT (TDS), Noida and in directing that provisions contained in sec. 194C is applicable on the payment made by M/s Container Corporation of India Ltd.

We have heard the arguments of both the sides and perused the material placed before us. The penalty has been levied in respect of the two disallowances made by the Assessing Officer under Section 43B:- (i) Disallowance of interest amounting to `7

That on the facts and circumstances of the case and in law, the ld.CIT(A) has erred in holding that the TPO was not justified in including other income with regard to computation of arm’s length price for royalty

Brief facts of the case are that the assessee company, in the relevant year, was engaged in manufacturing of motorized two wheelers and auto components/spare parts for auto industries. It had filed its return of income declaring loss of Rs. 37,11,83,

This is an assessee’s appeal. The following norms are raised at the outset. Learned counsel for the assessee contends that assessee is a civil contractor, regularly assessed tax. During this year 18 creditors having calculated outstanding amount of R

This is an appeal filed by the assessee against the order dated 02.09.2011 of CIT-XIII, New Delhi pertaining to 2006-07 assessment year. At the time of hearing no one was present on behalf of the assessee as such the appeal was passed over. In the se

The appeal was originally fixed for hearing on 10.9.2012 on which date assessee’s counsel took date and the case was adjourned to 17.1.2013. On 17.1.2013, again counsel of the assessee took adjournment and case was fixed for 22.5.2013 i.e. today. Nob

The appeal was originally fixed for hearing on 10.9.2012 on which date assessee’s counsel took date and the case was adjourned to 17.1.2013. On 17.1.2013, again counsel of the assessee took adjournment and case was fixed for 22.5.2013 i.e. today. Nob

In this case the assessee is a Company and is engaged in the business of manufacturing and selling of building materials. During the course of assessment Assessing Officer observed that it was noted from the details of commission on sales that there