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1. Eligibility to claim depreciation at higher rate - DRP rejected the claim on the premise that the Solar Power Plant is installed at the roof top of office building for...

2. Import of two television sets as baggage - petitioners claimed exemption of the entire amount of customs duty in respect of the said two television sets, on the ground...

3. Disallowance of additional depreciation - the fact remains as per this proviso the assessee is only required to acquire and install the machines, which in this case has...

4. CENVAT Credit - input services - air travel agency - There is no denial to the fact that the air-travel agency service, in the present case has been used for business...

5. Addition towards office rent and office maintenance charges - apportionment of expenses to the sister concerns and group companies - When all the assessee's sister...

6. Once, the machinery was available for use, though not actually used, falls within the expression used “for the purpose of business of the assessee” and claim the benefit...

7. Denial of CENVAT Credit - "goods such as furniture and stationery used in an office within the factory are goods used in the factory and are used in relation to the...

8. Disallowance of depreciation on vehicle on the ground of personal use - Once the claim of depreciation on passenger vehicle is accepted by the AO then the depreciation...

9. Manufacture of RMC at site or not - The petitioners, only because they had not installed either stone crushers with vibrators or sand mill or because they purchased...

10. Classification of imported goods - LCD panels - LCDs are not articles provided “more specifically in other headings”, i.e., other than 90.13. Furthermore, the fact that...

11. Capital gain arising out of sale of office used as registered office - not claimed depreciation under Income tax Act though claimed under companies Act - assessee being...

12. Disallowance of depreciation on motor car and disallowance on motor car maintenance - even though the personal use of Chevrolet Beat car by the assessee cannot be ruled...

13. Depreciation on plant and machinery - plant and machinery were installed at customer's premises - It cannot be said that the equipment in question had not been used for...

14. Setting up of the Office of the Commissioner (Investigation-Customs) created under CBIC-regarding

15. CENVAT credit - inputs - furniture used in the office of the appellant premises - since the goods used for rendering services from the office, credit of excise duty duty...