Hybrid Rice International Pvt. Ltd, vs Assessee on 24 September, 2014
conclusion are as follows:
(i) Section 271(1B) of the Act is not violative of Article 14 of the Constitution.
(ii) The position
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1 - 10 of 106 (0.81 seconds)Sri.V.R.Ratheesh, Palakkad vs Assessee on 22 April, 2014
view of Explanation 5 to section
271(1)(c) of the Act. Accordingly he levied penalty u/s 271 ... section 271(1)(c) of the Act, more particularly, Explanation 5
to section 271(1)(c). Explanation 5 to section 271(1)(c) reads
Sesa Goa Limited., Panaji vs Assessee on 18 July, 2014
claimed. The activities of the
company were very much production of article or thing. Reliance was placed
on the provisions of Sec. 2(29BA) introduced ... Supreme Court‟s decision in Assessee‟s own
case reported in 271 ITR 331 in which it was held that the extraction and
processing
Shri B.B. Mohanty vs Union Of India on 31 March, 2014
witnesses by whom the aforesaid Article of Charges are proposed to be sustained are as under:-
Articles of charge framed against Shri B B Mohanty ... following cases, illegally cancelling the penalty notices u/s 271(1)(c) issued pursuant to detection of tax evasion following search/survey actions
Larsen & Tourbo Ltd.,, Baroda vs Assessee on 20 March, 2014
State of Andhra
Pradesh , 271 ITR 401, where purchase of computer software is
considered as that of goods or articles. The appellant also relies
D. B. Bandodkar & Sons Pvt. Ltd., Panaji vs Department Of Income Tax on 15 April, 2014
article or thing and therefore, the
decision of the Hon‟ble Supreme Court in the case of the assessee 271 ITR 331
relating to additional ... there is no different chemical
composition or integral structure in the new article and it has no different character
and use. Reliance was placed
Karp Impex Ltd, Mumbai vs Assessee on 22 August, 2014
Confirming, the concealment penalty at Rs. 11,47,607/- u/s
271(1)(c) of the Act levied by AO although the Petitioner had
supplied ... article and that it is only processing. On denial of deduction claimed by the
assessee, the AO proceeded to levy the penalty u/s 271
Bartronics India Ltd., Hyderabad vs Department Of Income Tax on 27 November, 2014
Bartronics India Ltd., Hyderabad vs Department Of Income Tax on 27 November, 2014
IN THE
Nmdc Limited,, Hyderabad vs Assessee on 23 April, 2014
assessee company is not involved in
any activity of production of any article or thing, ignoring the
fact that assessee has always producing/extracting iron ... reason that
assessee is in the business of manufacture and production of
article or thing. In our opinion Ld. CIT(A) wrongly confirmed
the addition
Mrs. Yogita Swaroop vs Union Of India Through on 15 December, 2014
Mrs. Yogita Swaroop vs Union Of India Through on 15 December, 2014
CENTRAL ADMINISTRATIVE TRIBUNAL