carry on the
liquor trading under section 22 of the Bihar & Orissa Excise Act,
1915, is an allowable expenditure.
5. On the facts ... deems fit.
2. The Odisha Excise Act, 2005 (earlier The Bihar and Orissa Excise
Act, 1915 ) provides for provisions that regulate the matters in
relation
Prakash Ram Gupta [1969] 72 ITR 366 (Pat.) (Bihar Excise Act with specific finding that the partners supervision work ... expand to excise licence).
( vi) CIT v. N.C. Mandal & Co. [1969] 72 ITR 769 (Pat.) (Bihar Excise Act ).
( vii) CIT v. Gian Chand
Board's Excise Rules, 1965
framed in exercise of powers conferred by section 90 of Bihar
and Orissa Excise Act ... Excise Rules, 1965 framed in exercise of the powers
conferred by section 90 of the Bihar and Orissa Excise Act, 1915,
The provisions of Mining
Board's Excise Rules, 1965
framed in exercise of powers conferred by section 90 of Bihar
and Orissa Excise Act ... Excise Rules, 1965 framed in exercise of the powers
conferred by section 90 of the Bihar and Orissa Excise Act, 1915,
The provisions of Mining
Board's Excise Rules, 1965
framed in exercise of powers conferred by section 90 of Bihar
and Orissa Excise Act ... Excise Rules, 1965 framed in exercise of the powers
conferred by section 90 of the Bihar and Orissa Excise Act, 1915,
The provisions of Mining
Board's Excise Rules, 1965
framed in exercise of powers conferred by section 90 of Bihar
and Orissa Excise Act ... Excise Rules, 1965 framed in exercise of the powers
conferred by section 90 of the Bihar and Orissa Excise Act, 1915,
The provisions of Mining
Board's Excise Rules, 1965
framed in exercise of powers conferred by section 90 of Bihar
and Orissa Excise Act ... Excise Rules, 1965 framed in exercise of the powers
conferred by section 90 of the Bihar and Orissa Excise Act, 1915,
The provisions of Mining
Board's Excise Rules, 1965
framed in exercise of powers conferred by section 90 of Bihar
and Orissa Excise Act ... Excise Rules, 1965 framed in exercise of the powers
conferred by section 90 of the Bihar and Orissa Excise Act, 1915,
The provisions of Mining
registration. Under the provisions of
section 23 of the Bihar and Orissa Excise Act, 1915,
what is prohibited is the letting or assigning ... Orissa Rules.
Referring to section 23 of the Bihar and Orissa
Excise Act, 1915, it was held that there is no
contravention thereof
reject the refund claim. Section 23(1) of the Customs Act is reproduced below :
Section 23 . Remission of duty on lost, destroyed or abandoned goods ... rendered in the context of Section 27 of the Bihar & Orissa Excise Act, 1915. In our view, this decision would not relevant
