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Showing 421 to 440 of 489 Records

• 2006 (10) TMI 76 - HIGH COURT, DELHI
  

  Direction for special audit u/s 142(2A) - Article 226 of the constitution cannot be invoked all that is to be consider is whether the decision making process is vitiated - Direction u/s 142(2A) are unexceptionable and valid

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• 2006 (10) TMI 75 - HIGH COURT, BOMBAY
  

  Special Deduction - Revenue contended that for computing total income the depreciation will have to be deducted before making any deduction under Chapter VI-A of the ITA, 1961 but assessee view is contrary to the revenue contention - Held that revenue contention was correct and allowed

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• 2006 (10) TMI 74 - CESTAT, MUMBAI
  

  Credit availed on inputs removed after partial processing – Processing not amounts to manufacture so credit sought to be reversed – Held that, even payment of duty on clearance of processed goods, though not dutiable, is itself a reversal of credit – Demand, penalty and interest set aside

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• 2006 (10) TMI 73 - HIGH COURT, RAJASTHAN
  

  Reassessment - While one reassessment proceedings are pending another reassessment proceeding not permissible - the another reassessment is passed in respect to escaped income belong to society is of assessee - reassessment order can't sustained

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• 2006 (10) TMI 72 - HIGH COURT, GUJARAT
  

  Wealth tax – AO included the value of factory and research buildings under construction in the total wealth of the assessee company as per Section 40(3)(iv) – Held that AO contention was correct and allow the addition

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• 2006 (10) TMI 71 - HIGH COURT, KERALA
  

  Exemption – AO contended that in order to claim exemption under rule 6DD(j), assessee has to prove the identity of payee and genuineness of transactions – Held the AO contention was correct and allowed

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• 2006 (10) TMI 70 - CESTAT, BANGALORE
  

  Refund – Revenue contended that respondent not entitle for refund claim on the ground that law not accepted by respondent which is applicable on the date of filing – Held that revenue contention was not correct and allowed refund

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• 2006 (10) TMI 69 - HIGH COURT, ALLAHABAD
  

  Valuation of stock - Assessee adopted two different methods of valuation of closing stock - Held that two different methods of valuation of closing stock not permissible

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• 2006 (10) TMI 68 - ITAT, KOLKATA
  

  Penalty - Alleged that(i) assessee concealed his income (ii) assessee had shown the closing stock in the trading account and balance sheet at different figures - Held (i) allegation not sustained (ii) allegation is correct and penalty sustained

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• 2006 (10) TMI 67 - HIGH COURT, DELHI
  

  Authority - Tribunal recall its earlier decision to rectify mistake without construed as a mistake apparent on the record - Held that tribunal has no power to recall and review order

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• 2006 (10) TMI 66 - CESTAT CHENNAI
  

  Valuation -Related person - When department fails to prove any one of the following condition the allegation of under valuation is not sustainable (i) mutuality of interest, (ii) price is lower to the normal price and (iii) buyer and seller are related person

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• 2006 (10) TMI 65 - HIGH COURT, MADRAS
  

  Deduction under section 80HHC - Revenue contended that assessee is not entitle for the deduction under section 80HHC on the ground that there is no transfer of goods and merchandise only transfer of right to exhibit films - Held that revenue contention is not correct and allowed the deduction

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• 2006 (10) TMI 63 - PUNJAB & HARYANA HIGH COURT
  

  Interest on Cenvat/Modvat credit – Assessee claimed for modvat credit and it also credited the amount in RG-23A Part-II but not utilised it – Held assessee not liable to pay interest

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• 2006 (10) TMI 62 - CESTAT,NEW DELHI
  

  Manufacture – Revenue contended that the appellant activity of sawing of marble blocks into slabs and marble tiles are amount to manufacture – Comissioner(Appeal)rejecting the revenue contention

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• 2006 (10) TMI 61 - CESTAT, NEW DELHI
  

  Business Auxiliary Services – Revenue contended that the appellant providing the service as the registrar to an issue and share transfer agent – After considering the detail Authority rejected the revenue contention

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• 2006 (10) TMI 60 - CESTAT, MUMBAI
  

  Confiscation & Penalty – Appellant have produced pre-shipment certificate of a non-certified agency and accordingly redemption fine and penalty imposed on him – Authority after considering the situation allowed the appeal partly.

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• 2006 (10) TMI 59 - CESTAT, BANGALORE
  

  Demand – limitations – alleged that appellant is clandestine removal of sugar without payment of duty revenue as a evidence submits security register maintained by private detective agent after considering the evidence by authority.

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• 2006 (10) TMI 58 - CESTAT, NEW DELHI
  

  Refund- Appellant demanded for cash refund of predeposit and not by way granting credit in their CENVAT account register- Matter remanded to Commissioner (Appeals) for fresh decision.

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• 2006 (10) TMI 57 - CESTAT, BANGALORE
  

  Confiscation & penalty- Revenue contended that appellant were didn’t re-export the Herbal extract within time limit and accordingly redemption fine & penalty imposed on him-Authority find that appellant liable to pass fine & penalty in respect of consignment of its 25 Kg.

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• 2006 (10) TMI 56 - CESTAT, MUMBAI
  

  Valuation(Customs) – Alleged that the royalty and know how fees paid by holding company to parent company are includible in the assessable value – After considering the submissions authority allow the with consequential relief

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