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5 results for “disallowance”+ Section 10(20)clear

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Mumbai3,867Delhi3,688Chennai1,072Bangalore871Ahmedabad759Hyderabad755Jaipur710Kolkata578Pune426Chandigarh359Raipur330Indore315Surat277Rajkot239Visakhapatnam203Cochin183Amritsar168Nagpur134Lucknow126SC111Cuttack80Panaji78Guwahati74Jodhpur73Allahabad71Ranchi60Patna59Agra49Dehradun35Jabalpur19Varanasi15A.K. SIKRI ROHINTON FALI NARIMAN5ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1MADAN B. LOKUR S.A. BOBDE1H.L. DATTU S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 80H7Section 11A4Section 44Deduction2Exemption2Limitation/Time-bar2

JEYAR CONSULTANT & INVESTMENT PVT. LTD. vs. COMMISSIONER OF INCOME TAX,MADRAS

C.A. No.-008912-008912 - 2003Supreme Court01 Apr 2015
Section 80H

disallowed the deduction claim of the assessee under Section 80HHC of the Act on the ground that the 'profits of the business computed under Section 80HHC indicated a negative figure'. This view was accepted by all the Courts and affirmed by this Court in the aforesaid judgment. Before this Court, submission of the appellant/assessee was that a reading of Section

M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III

Appeal is disposed of accordingly

C.A. No.-001959-001959 - 2006Supreme Court25 Aug 2015
Section 11ASection 11A(1)Section 38A
Section 4

10 Page 11 JUDGMENT place of manufacture or production, or if a wholesale market does not exist for such article at such place, at the nearest place where such market exists, or (b) Where such price is not ascertainable, the price at which an article of the like kind and quality is sold or is capable of being sold

COMMISSIONER OF CENTRAL EXCISE, MYSORE vs. M/S. TVS MOTORS COMPANY LTD

C.A. No.-005155-005156 - 2007Supreme Court15 Dec 2015
Section 4Section 4(3)(d)

20 per cent. The distributors had to pay that price before obtaining delivery, which was given “free on rail”. On arrival in India the vehicles were not completely assembled, and were so delivered to the distributors, an agreed allowance against the price being made by the appellants. On the question whether Section

M/S. B.P.L. LTD. vs. COMMNR. OF CENTRAL EXCISE, CALICUT

C.A. No.-005523-005523 - 2004Supreme Court05 May 2015
Section 11A

10) As there was a difference of opinion, the issue was referred to a Third Member. The Third Member, viz. the President of the Tribunal, heard the matter and passed the order dated 19.05.2004 disallowing the benefit of the notification to the Defibrillator thereby concurring with the view of the Technical Member. 11) This is how the matter has come

M/S MERIDIAN INDUSTRIES LTD. vs. COMMR.OF CENTRAL EXCISE

C.A. No.-004112-004112 - 2007Supreme Court27 Oct 2015
Section 35B

Section 35B of the Act. The Commissioner of Central Excise preferred the appeal as directed by the Central Board of Excise & Customs against his own Order-in-Original No.32/2002-Commr. dated 21.06.2002 before the Tribunal. 5. The Tribunal allowed the appeal preferred by the Commissioner of Central Excise vide its decision dated 17.07.2007. Perusal of the decision indicates following thought process