Validity of tribunal order - The contentions of the revenue were ...

Tribunal Order Invalidated: Lacks Justification for Allowing Assessee's Appeal and Omits Revenue's Contentions.

December 16, 2015

Case Laws Central Excise HC

Validity of tribunal order - The contentions of the revenue were not even recorded and no reason for dismissing the appeal filed by the revenue has been mentioned. - order of the Tribunal is devoid of merit, as it does not assign any reason for allowing the appeal of the assessee - HC

View Source

← Previous Next →

Validity of tribunal order - The contentions of the revenue were ...

Tribunal Order Invalidated: Lacks Justification for Allowing Assessee's Appeal and Omits Revenue's Contentions.

December 16, 2015

Case Laws Central Excise HC

You may also like:

Revenue expenditure versus capital expenditure - expenditure incurred on ERP Software – allowed as revenue expenditure - AT

The dispute centered around the classification of imported goods, calcium carbonate, under the appropriate Customs Tariff Heading (CTH). The revenue classified it as...

CIT(A) allowed assessee to withdraw appeal against section 263 revision order, stating Tribunal quashed section 263 order and CIT(A) erred in not deciding appeal merits....

The ITAT allowed the assessee's appeal, holding that the assumption of jurisdiction u/s 153C of the Income Tax Act by the Assessing Officer was vitiated due to a lack of...

Deduction of broken period interest paid on securities and deduction of expenditure incurred on the issue of Fully Convertible Debentures (FCDs). Regarding broken period...

Central Excise demands cannot be sustained solely based on confessional statements without corroborative documentary evidence. Retracted affidavits cannot be relied upon...

Appellant proved ownership of gold bars through valid invoices, discharging initial onus. Revenue failed to establish invoices unrelated to seized gold, lacking inquiry...

Addition on account of revenue recognition following percentage of completion method (POCM) - as per AO assessee had incurred substantial expenses on construction but...

Impleadment application allowed without prior notice to appellant, who was sought to be impleaded, as court has exclusive prerogative to determine necessity of party's...

Appellate Authority affirmed impugned order without evidence regarding petitioner's intention to evade tax. Inconsistent approach rejecting petitioner's contention for...

Addition in assessment u/s 153C - Addition u/s 69 - addition on basis of loose papers on which name of the appellant was mentioned along with some other parties - The...

Levy of penalties under various sections - The Appellate Tribunal, in a consolidated order, addressed several appeals concerning penalties imposed under various sections...

Software development expenditure which was application software was revenue in nature - deduction allowed u/s 37.

Deduction u/s 37 - Guarantee commission paid to State Government – allowed as revenue expenditure - HC

Product development cost as revenue expenditure - dyes brought an advantage of an enduring nature to the assessee - not allowed as revenue expenditure - to be...

Quick Updates: