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Showing 1 to 20 of 496 Records

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  • 2010 (12) TMI 1297

    ... ...
    ... ... of the order of Ld. CIT(A), the CO filed by the assessee is allowed. 7. In the result, the appeal filed by the Revenue is dismissed and the CO. filed by the assessee is allowed. 8. This decision was pronounced in the open court on 9th December 2010.


  • 2010 (12) TMI 1296

    ... ...
    ... ... liability fallen due on 15th March, 2009. Thus, the order of the CIT(A) is upheld with the above observation. 13. In the result, the appeal filed by the revenue is dismissed. 14. This decision is pronounced in the Open Court on 10th December, 2010.


  • 2010 (12) TMI 1295

    ... ...
    ... ... grounds of appeal of the revenue are dismissed.” Following the above order, we decide this issue against the Revenue. 3. In the result, revenue’s appeal is dismissed. Order pronounced in the open Court on this 29th day of December, 2010.


  • 2010 (12) TMI 1294

    ... ...
    ... ... expenses. As a result, the appeal of the assessee for AY 2002-03 is dismissed whereas the remaining two appeals for AY 2003-04 & 2004- 05 are partly allowed for statistical purposes. Decision pronounced in the open Court on 27th December, 2010.


  • 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

    ... ...
    ... ... 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

    ... ...
    ... ... 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

    ... ...
    ... ... 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

    ... ...
    ... ... 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

    ... ...
    ... ... 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

    ... ...
    ... ... 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

    ... ...
    ... ... 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

    ... ...
    ... ... 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

    ... ...
    ... ... 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

    ... ...
    ... ... 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

    ... ...
    ... ... 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, 1....... + More


  • 2010 (12) TMI 1258

    ... ...
    ... ... 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

    ... ...
    ... ... 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

    ... ...
    ... ... 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.


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