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Case Laws

Showing 461 to 465 of 465 Records

• 1997 (2) TMI 5
  

  Held that the moment an asset is acquired or purchased for the purpose of the business, it is capital employed, though the asset as such is not actually utilised or used during the accounting year. In the chain of events, the earliest event is the purchase or acquisition of the asset. That by itself entitles the assessee to get the relief. The "employment" of the capital is done or over. The subsequent or later events, including the actual user of the asset, have nothing to do in the matter

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• 1997 (2) TMI 4
  

  Collaboration agreement between the assessee & foreign company - Royalty - it is difficult to hold that the entire payment made is revenue expenditure merely because the payment is required to be made at a certain percentage of the rates of the gross turnover of the products of the assessee as royalty - Tribunal was right in holding that 25 per cent. of the amount paid by the assessee as royalty, was capital expenditure and, therefore, not allowable as a revenue expenditure

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• 1997 (2) TMI 3
  

  Registered society - run manage, assist college, schools & other educational organisations existing solely for educational purposes - objects of the society was to promote education through various media like schools & colleges - entitled for exemption u/s. 10(22)

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• 1997 (2) TMI 2
  

  I. T. O. brought to tax the accumulated profits of a company in liquidation representing the sale of the companies assets as deemed dividend u/s 2(22)(c) - Once it is profit, it is so for all purposes, and any distribution made out of such an amount should be assessed in the hands of shareholders as dividends - Section 41(2) of the 1961 Act plainly makes the "excess" amount "chargeable" as "income". If it is so, it will be taken in by section 2(24) - matter referred to larger bench

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• 1997 (2) TMI 1
  

  Service Tax - New assessee not conversant with the filing of tax (1) Non-filing of ST-3 return (2) Penalty

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