Search Results Page

Search Results

1 - 2 of 2 (0.23 seconds)
Haldia Petrochemicals Limited, ... vs Assessee on 29 July, 2016 cites

Suo-Moto Case No. 01/2010 (In Re: Sugar ... vs 2.2.1 National Federation Of ... on 30 November, 2011

"Business expendit ure'- Allowability - Claim made at the time of assessment - Claim not made in original return no r made by way of valid revised ret urn but made in the course of assessment - A.O was obliged to give due relief to assessee o r entertain its claims if admissible as per law even through the assessee had not fil ed revised return - Legitimate cl aim of assessee should not be reject ed on technical gro und - Chincago Pneumat ic India Ltd. Vs. Dy. C IT (2007) 15 SOT 252 (Mumbai) followed".
Competition Commission of India Cites 25 - Cited by 400 - Full Document

Ntpc Ltd vs C.E.R.C & Anr on 28 July, 2011

In the case of National Thermal Power Corporation Vs, C IT reported in 229 IT R 383 (SC), the Hon'bl e Supreme Court has held that u/s. 254 of the Act the Tribunal may, aft er giving both the parties to appeal an o ppo rtunity of being h eard, pass such orders therein as it think s fit. The power of the T ribunal in dealing with appeals is, thus, expressed in the widest possible terms. The purpose of the assessment proceedings befo re the t axing authoritie s is to assess correctly the tax liabilit y of an assessee in acco rdance with law. if, fo r example, as a result of a judicial decisio n given while appeal is pending before th e Tribunal , it is found that a non-t axable item is taxed or a permissible deduct ion denied, we do not see any reason why the assessee should be I . T. A . N o. 4 7 / KO L . / 2 0 1 0 Assessment year: 2006-2007 I TA N o. 4 5 0 / KO L / 2 0 1 1 A s s e s s m e n t Ye a r : 2 0 0 7 - 2 0 0 8 , I TA N o. 2 1 1 4 / KO L / 2 0 0 9 A s s e s s m e n t Ye a r : 2 0 0 6 - 2 0 0 7 & I TA N o. 2 7 8 / KO L / 2 0 1 1 A s s e s s m e n t Ye a r : 2 0 0 7 - 2 0 0 8 Page 20 of 22 prevented from raising that question befo re the T ribunal for the first time, so long as the relevant facts are on reco rd in respect of that item.
Appellate Tribunal For Electricity Cites 4 - Cited by 5 - Full Document
1