deduction under section 80HHC of the Act excluded packing, freight, inspection, testing charges and octroi from its total turnover. In the course of assessment proceedings ... receipts were on account of reimbursement of insurance, packing, inspection and testing charges incurred by the company. Hence, though the receipts were credited
allowed travelling expenses or ore testing charges only as
revenue expenditure. This treatment is only in dispute before us. The
travelling expenses or manganese ... testing charges pertaining to the
existing mine allowed by the I.T.A.T. in the present facts cannot be directly
co-related with
2013 14:34:55 :::
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an opportunity of meeting such charges of testing
the evidence adduced against him, and of adducing
evidence in his favour ... charges
against the trustees or a person against whom action
proposed is to be taken and give him opportunity of
meeting such charges by testing
Charity Commissioner shall frame
charges against the trustee and give him an opportunity of meeting
such charges of testing the evidence adduced against ... Joint Charity
Commissioner did frame charges against the trustees, afford such
trustees sufficient opportunity of meeting such charges of testing the
evidence adduced against them
Charity Commissioner shall frame
charges against the trustee and give him an opportunity of meeting
such charges of testing the evidence adduced against ... Joint Charity
Commissioner did frame charges against the trustees, afford such
trustees sufficient opportunity of meeting such charges of testing the
evidence adduced against them
Charity Commissioner shall frame
charges against the trustee and give him an opportunity of meeting
such charges of testing the evidence adduced against ... Joint Charity
Commissioner did frame charges against the trustees, afford such
trustees sufficient opportunity of meeting such charges of testing the
evidence adduced against them
Charity Commissioner shall frame
charges against the trustee and give him an opportunity of meeting
such charges of testing the evidence adduced against ... Joint Charity
Commissioner did frame charges against the trustees, afford such
trustees sufficient opportunity of meeting such charges of testing the
evidence adduced against them
Charity Commissioner shall frame
charges against the trustee and give him an opportunity of meeting
such charges of testing the evidence adduced against ... Joint Charity
Commissioner did frame charges against the trustees, afford such
trustees sufficient opportunity of meeting such charges of testing the
evidence adduced against them
considerable
bias against the delinquent. The test is not whether in fact, bias
has affected the judgment. The test always is and must be
whether ... management has failed in its attempts
to bring home the charges, tested on the anvil of fairness of the
enquiry on the parameters
assessment proceedings the Assessing officer found that the
labour charges and radiography charges which were debited as
expenses by the petitioner had not suffered ... declaring total
income at Rs.7,06,948/-. The assessee
received testing charges of Rs.2.49 crores on
which expenses on account of radiography
