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1. Business Auxiliary Services - Commercial concern or not - the activity undertaken by the appellants are certainly not on a small scale to be held to be a proprietorship...

2. Interest expenses u/s 36(1)(iii) - Addition of interest component considering that there is no commercial expediency in lending to sister concerns - AR explained the...

3. Commercial concern - the appellant in his individual capacity has provided services and was not having any commercial concern for undertaking the business in regular...

4. Dishonor of cheque - A proprietorship concern is not a juristic person. It is merely a trade name used by a person for doing his business. A person may carry on a...

5. Addition u/s 68 - unexplained cash credit - CIT(A) failed to appreciate the simple accounting entry that when the assessee’s proprietorship concern received a sum on...

6. SSI exemption - Clubbing of clearances - the appellant is a private limited company and the other two firms namely, M/s IEC and RSF are proprietorship concerns, its...

7. Interest free loan was advanced to the sister concerned - in the absence of any reference to any business transaction between the assessee and the sister concerns, the...

8. Refund of Service Tax paid on construction activity - commercial construction or not - there is no doubt that building constructed by the Contractor is medical college...

9. Disallowance u/s 36(1)(iii) - claim of interest expenditure - The companies GIL and CNIL are subsidiary companies, which clearly indicates that the investment made by...

10. The provisions of NDPS Act are required to be interpreted keeping in mind the object and purpose of NDPS Act; impact on the society as a whole and the Act is required to...

11. The appellant is an individual NRI in USA. During the relevant period this Tribunal has given various judgments wherein it was held that an individual and / or...

12. Commercial and industrial construction service - construction work undertaken for educational institutions - stay granted being prima facie not commercial concerns - AT

13. Industrial or Commercial Construction Service - construction of the guest house - It is not used for commercial occupation of any guests other than the employees of...

14. Levy of GST - sale of commercial super built up area on behalf of MoHUA, Government of India - the appellant is selling the commercial built-up space to the private...

15. Business Auxiliary Service - appellant is individual or a commercial concern? - commercial concern covers individuals also when they are into a business and to this...