-
2012 (10) TMI 1273 - Supreme Court
Hon'ble Judges K.S. Panicker Radhakrishnan and Dipak Misra, JJ. For the Appearing Parties: Mukul Rohatgi, V.K. Bali, Sr. Advs., Sujay N. Kantawala, Saurabh Kirpal, Sanjay Aggarwal, Karan Bhar... ...
-
2011 (9) TMI 633 - ITAT DELHI
Validity of revisionary powers exercised u/s 263- Airport Authority of India- exemption u/s 10(29) of the Act-depreciation on terminal building.- terminal building treated as plant- Held that:- For an... ...
-
2008 (12) TMI 440 - ITAT MUMBAI
Computation of book profits u/s 115JB - Minimum alternate tax - gain on sale of units of mutual fund - not credited to the profit and loss account - directly taken to the Reserves Accounts in the bala... ...
-
2008 (9) TMI 887 - KERALA HIGH COURT
Penalty imposed under section 29A of the KGST - Whether the transaction in question is inter-State transaction and hence section 29A of the KGST Act will not be attracted? Held that:- The owner or... ...
-
2006 (3) TMI 1 - Supreme Court
Composite contract - sales tax and service tax, Sales tax on Sim card, Transfer of goods, deemed sales, Taxability of goods and service tax - aspect of doctrine of res judicata - doctrine of statutory agency of the service provider. ... ... ...
-
2004 (6) TMI 475 - CESTAT, NEW DELHI
S/Shri S.S. Kang, V.K. Agrawal, JJ. REPRESENTED BY : S/Shri Navin Mullick with J.S. Agarwal, Advocates, for the Appellant. S/Shri Vikas Kumar, SDR and Jagdish Singh, JDR, for the Respondent. ... ...
-
2002 (1) TMI 221 - CEGAT, KOLKATA
Shri G.R. Sharma, Member (T) and Smt. Archana Wadhwa, Member (J) [Order per : Archana Wadhwa, Member (J)]. - All the appeals are being disposed of by a common Order as they arise out of the sam... ...
-
2000 (1) TMI 971 - KARNATAKA HIGH COURT
SINGHAL V.K. AND VALLINAYAGAM T.N. , JJ. ORDER: The order of the Court was made by T.N. VALLINAYAGAM, J. The revenue is aggrieved by the orders passed by the Karnataka Appellate Tribunal dat... ...
-
1998 (5) TMI 155 - CEGAT, MADRAS
S/Shri S.L. Peeran, V.K. Ashtana, JJ. REPRESENTED BY : S/Shri P. Thomas, Consultant and S.D. Sankaran, Advocate, for the Appellants. S/Shri R. Saroop, JDR and R. Sellamuthu, JDR, for the Respo... ...
-
1997 (8) TMI 90 - ITAT AHMEDABAD-A
Member(s) : B. L. CHHIBBER., H. L. KARWA. JUDGMENT: This is an appeal by the assessee directed against the order of CIT(A)-III, Ahmedabad, dt. 16th July, 1991, relating to asst. yr. 1989-90.... ...
-
1993 (4) TMI 98 - ITAT CALCUTTA-B
Member(s) : V. DONGZATHANG., R. V. EASWAR. ORDER Per Shri R.V. Easwar, Judicial Member ---These three appeals are directed against the orders passed by the Commissioner of Income-tax under s... ...
-
1991 (9) TMI 329 - RAJASTHAN HIGH COURT
SHAA M.B. RM AND CALLA M.R. , JJ. The judgment of the Court was delivered by M.B. SHARMA, J.- In the above numbered writ petitions there is challenge to rule 46(2) of the Rajasthan Sales Tax Rul... ...
-
2023 (11) TMI 878 - GUJARAT HIGH COURT
Allegation against the officials of four public sector oil companies viz. IOCL, HPCL, BPCL and IBP - Respondent Accused were discharged by the CBI Court - Sale of High Speed Diesel (HSD) to various pr... ...
-
2023 (1) TMI 1183 - CESTAT MUMBAI
Levy of penalty - abating the fraud - ex-superintendent of Central Excise with other person - Rebate claim - habitual offender - it is alleged that the goods were neither manufactured nor were exporte... ...
-
2022 (8) TMI 1162 - Supreme Court
Sale of assets of Corporate debtors - approval by the Core committee by majority - Validity of order of NCLAT permitting the Private Sale of the composite assets of the Corporate Debtor instead of tak... ...
-
2020 (2) TMI 1183 - AUTHORITY FOR ADVANCE RULINGS, MUMBAI
Income accrued in India - Capital gains derived by a 'resident' of a contracting state from the alienation of property other - Indo-Mauritius DTAA in regard to gains arising from the transacti... ...
-
2020 (9) TMI 699 - NATIONAL COMPANY LAW TRIBUNAL , MUMBAI BENCH
Maintainability of application - initiation of CIRP - Corporate Debtor failed to make repayment of its dues - pre-existing dispute or not - Operational Debt due and payable by the Corporate Debtor - W... ...
-
2019 (12) TMI 207 - ITAT DELHI
Claim of Excessive depreciation on building - inflated cost of capital asset - revenue submitted that, contractors who had constructed the building for the assessee company inflated the cost of constr... ...
-
2019 (8) TMI 1499 - ITAT DELHI
Validity of reopening of assessment u/s 147 - no mechanical satisfaction from the Addl. CIT - addition in respect of receipt of share capital money as accommodation entry - HELD THAT:- Even if the ... ...
-
2019 (4) TMI 1632 - UTTARAKHAND HIGH COURT
Benefit of concessional rate of tax for purchase of raw material used in the manufacture and sale of kathha , and cutch - whether the sale, of khair wood to the petitioner, is in the course of inte... ...
