• 2022 (3) TMI 1276 - ITAT AHMEDABAD

  Levy of penalty u/s 271(1)(c) - disallowance of 100% of the expenses claimed by the assessee which was restricted to 50% on the reasoning that the other associated/sister concern of the assessee also... ...

• 2021 (12) TMI 1320 - ITAT AHMEDABAD

  Penalty u/s 271(1)(c) - assessee has furnished inaccurate particulars of income - inaccurate particulars of income v/s inaccurate claim - whether the assessee has furnished inaccurate particulars of ... ...

• 2021 (8) TMI 231 - ITAT AHMEDABAD

  Expenses under the head research and development - deduction of such expenses under the provisions of section 37(1) OR u/s 35 - whether the assessee has incurred the impugned expenses wholly and excl... ...

• 2014 (7) TMI 1101 - ITAT AHMEDABAD

  Disallowance of R&D expenses - Held that:- The issue in this ground of the assessee being identical with the issue in the appeal of the assessee for the immediate preceding Asstt.Year 2004-05, wherein... ...

• 2012 (7) TMI 697 - ITAT, AHMEDABAD

  Research & Development expenses as well depreciation claimed on the assets engaged in carrying out this work. - Section 35 - whether a company not in the manufacturing activity but only in the tradin... ...

• 2020 (9) TMI 1286 - ITAT BANGALORE

  Disallowances made on account of quality rejects, breakage leakage etc, expired inventory, stock of Genosys, stock difference in error - HELD THAT:- Breakage, Leakage etc - Assessee in order to est... ...

• 1973 (4) TMI 114 - Supreme Court

  S.M. Sikri A.N. Grover A.N. Ray D.G. Palekar H.R. Khanna J.M. Shelat K.K. Mathew K.S. Hegde M.H. Beg P. Jaganmohan Reddy S.N. Dwivedi, A. K. Mukherjea Y.V.Chandrachud, JJ. ... ...

• 2015 (9) TMI 958 - ITAT CHENNAI

  Adjustment of brought forward losses before allowing deduction u/s 10A - Held that:- This Tribunal is of the considered opinion that in the absence of adjustment of brought forward losses while comput... ...

• 2023 (7) TMI 269 - CESTAT NEW DELHI

  Valuation of imported goods - safranal - redetermination/rejection of value - for subsequent imports of safranal the same was misdeclared as Aroma Chemical K -100 by way of affixing / getting affi... ...

• 2020 (1) TMI 1028 - ITAT AHMEDABAD

  Unexplained cash credit under section 68 - unsecured loan received by the assessee in the year under consideration from certain parties which was treated as unexplained cash credit u/s 68 - HELD THAT... ...

• 2021 (2) TMI 568 - Supreme Court

  Seeking Petitioners to undertake a comprehensive and heightened judicial scrutiny regarding the permissibility of the Central Vista Project of the Government of India - challenge is premised on high p... ...

• 1970 (12) TMI 87 - Supreme Court

  SHAH, J.C , HIDAYATULLAH, M , SIKRI, S.M, SHELAT, J.M, BHARGAVA, VISHISHTHA, MITTER, G.K, VAIDYIALINGAM, C.A, HEGDE, K.S, GROVER, A.N, RAY, A.N DUA, I.D, JJ. For The Appellant : J. B. Dadachanj... ...

• 2018 (1) TMI 438 - CESTAT CHENNAI

  Whether the appellant is entitled to the benefit of N/N. 29/2004 CE dated 7.4.2004 as amended from time to time for payment of additional duty of custom equivalent to excise duty under Section 3(1) of... ...

• 2017 (10) TMI 159 - CESTAT CHENNAI

  Additional Duty of Customs (ADC) - Import of Nylon Filament Yarn - N/N. 29/2004-CE dated 09.07.2004, as amended - Department took the view that the imported goods do not satisfy the conditionalities o... ...

• 1981 (12) TMI 165 - Supreme Court

  BHAGWATI, P.N., GUPTA, A.C., FAZALALI, SYED MURTAZA, TULZAPURKAR, V.D., PATHAK, R.S., DESAI, D.A. AND VENKATARAMIAH, E.S., JJ. JUDGMENT : Hon'ble Justice Bhagwati These writ petitions fil... ...

• 2017 (9) TMI 1901 - Supreme Court

  Levy of transit fee on Minerals - levy by three States, i.e., State of Uttar Pradesh, State of Uttarakhand and State of Madhya Pradesh - HELD THAT:- The High Court has rejected the submission of the ... ...

• 2013 (4) TMI 348 - Supreme Court

  Patent application rejected - Does the product for which the appellant claims patent qualify as a “new product” which comes by through an invention that has a feature that involves technical advance o... ...

• 2013 (2) TMI 589 - ANDHRA PRADESH HIGH COURT

  Taxability of indirect transfer of shares in an Indian company - India France DTAA - The shares of the Indian company were held by a French holding company (ShanH) with no other assets other than the ... ...

• 2016 (10) TMI 676 - CESTAT NEW DELHI

  Denial of CENVAT credit - manufacture of motor vehicle chassis - availing various input services in or in relation to the manufacture of final products - whether the appellant eligible for credit of t... ...

• 2020 (11) TMI 549 - CESTAT KOLKATA

  Clandestine Removal - 13683.05 MT of MS Billets - cogent, positive and concrete evidence to prove the said allegation, present or not - unaccounted purchase of various raw materials - reliability of t... ...

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