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Showing 1 to 20 of 492 Records

  • 2010 (12) TMI 1293

    ... ...
    ... ... al purposes, so long as there exists an overall credit balance. Accordingly we uphold the view of the learned CIT (A) on this issue. 8. In the result, all the appeals of the revenue are dismissed. Pronounced in the open Court on 21st December, 2010.


  • 2010 (12) TMI 1291

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    ... ... rdance with law. Therefore, the penalty imposed by the assessing officer is hereby quashed. 7. In the result, appeal filed by the assessee is allowed and the appeal filed by the revenue is dismissed. Order pronounced in the open court on 23-12-2010.


  • 2010 (12) TMI 1287

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    ... ... after taking into consideration the submissions made by the assessee before the Ld. CIT(A). We order accordingly. 10. In the result, the appeals of the Revenue are allowed for statistical purposes. ORDER IS PRONOUNCED IN THE OPEN COURT ON 10.12.2010


  • 2010 (12) TMI 1283

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    ... ... u/s 263 of the Act and quash the same. Therefore, ground nos. 1 to 3 in the appeal are allowed. Consequently, ground no. 4 does not survive for our adjudication . 8. In the result , appeal is allowed. Order pronounced in the court today on16-12-2010


  • 2010 (12) TMI 1278

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    ... ... ers, we set aside these appeals of the Revenue also to the file of the AO for fresh consideration, after giving reasonable opportunity of being heard to the assessee. 4. In the result, the appeals of the Revenue are allowed for statistical purposes.


  • 2010 (12) TMI 1276

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    ... ... tter also to the file of the DRP for hearing the assessee again and passing a speaking order as per law. 6. In the result, the appeal is treated as allowed for statistical purposes. This order was pronounced in the open court on 27th December, 2010.


  • 2010 (12) TMI 1271

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    ... ... Commissioner of Income Tax (Appeals) on this issue and decide the issue in favour of the assessee. 10. In the result, all the appeals filed by the revenue stands dismissed. Order pronounced in the open court on 08/12/2010 upon conclusion of hearing.


  • 2010 (12) TMI 1268

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    ... ... discussion, we do not deem it necessary to go into the question whether addition of ₹ 4,01,000/- is sustainable or not. 7. In the result, the appeal of the assessee is allowed. Order pronounced in open court on this 30th day of December, 2010.


  • 2010 (12) TMI 1264

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    ... ... penalty u/s 158BFA is not mandatory but discretionary and for the proposition that no penalty can be levied when the issue is debatable. 23. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 3rd Dec. , 2010.


  • 2010 (12) TMI 1263

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    ... ... ngly, we do not find any infirmity in the order of the CIT(A) in deletion of penalty and the same is confirmed. 12. In the result, all the appeals filed by the assessee as well as revenue are dismissed. Order pronounced in the open Court 30.12.2010.


  • 2010 (12) TMI 1262

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    ... ... ing the assessee’s submissions. 15. In the result, the revenue’s appeal is dismissed while the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced in the open court on this 3rd day of December, 2010.


  • 2010 (12) TMI 1261

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    ... ... merit in the ground raised by the Revenue and consequently we dismiss the same. 20. Grounds No.5 and 6 are general in nature and need no adjudication. 21. In the result, the appeal is dismissed. The order pronounced in the open Court on 30.12.2010.


  • 2010 (12) TMI 1260

    Refund claim - Notification No. 41/07-ST dated 06.10.2007 - Duty drawback - held that - since the goods in question have been exported without availing drawback of service tax under the Customs, Central Excise Duties and Service Tax drawback Rules, 1995, therefore recovery of refund claim of service tax paid on specified services on the ground that goods have been exported under claim of drawback is not tenable........ + More


  • 2010 (12) TMI 1258

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    ... ... lanation 1 to section 115JB(2). In view of the said decision we dismiss the ground raised by the assessee. 4. In the result both the appeals are partly allowed in terms of the order above. The decision was pronounced in the open court on 15.12.2010.


  • 2010 (12) TMI 1257

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    ... ... filed by the assessee and after giving reasonable opportunity of being heard to the assessee. We order accordingly. 9. In the result, the appeal of the Assessee is allowed for statistical purposes. Order is Pronounced in the Open Court on 01.12.2010


  • 2010 (12) TMI 1256

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    ... ... d that the said entry was accommodation entry. We direct accordingly. 13. For statistical purposes, the appeal filed by the assessee is partly allowed in the manner indicated hereinabove. Decision pronounced in the open Court on 31st December, 2010.


  • 2010 (12) TMI 1255

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    ... ... ional ground raised by the assessee during the course of hearing becomes superfluous and, hence, it has not been addressed to. 8. In the result, the assessee’s appeal is allowed. Pronounced in the open court on this 21st day of December, 2010.


  • 2010 (12) TMI 1253

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    ... ... the ground raised by the assessee with regard to surcharge is dismissed as such. 8 In the result, the appeal filed by the assessee is partly allowed while the appeal of the revenue is dismissed. Order was pronounced in the open Court on 10- 12-2010.


  • 2010 (12) TMI 1249

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    ... ... rtunity of being heard to the assessee. The grounds taken by the assessee are therefore partly allowed for statistical purpose. 51. In the result the appeal is partly allowed for statistical purposes. Order pronounced in the open Court on 8-12-2010.


  • 2010 (12) TMI 1247

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    ... ... y amount imposed on each of them within 8 weeks from today and report compliance on 11.2.2011. Subject to compliance with the above direction, pre-deposit of the balance amount shall remain waived till the pendency of the appeal. (Dictated in Court)


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