relevant material

CASE LAW DETAILS Decided by: ITAT, MUMBAI BENCH `C’, MUMBAI,  In The case of: ITO v. Pritam Juice,  Appeal No.: ITA No. 6096/Mum/06 , Decided on: September 30, 2009 RELEVANT PARAGRAPH 10. We have heard the rival submission and perused the relevant material on record in the light of precedents relied upon. The factual position [...] Full Article

The Tribunal has got the power of rectifying a mistake which is apparent from the record itself and even an error of judgment is outside the ambit of section 254(2) of the Income-tax Act, 1961 Full Article

We have considered the rival submissions carefully in the light of the relevant material on record as well as the decision cited by the parties. After careful perusal of various authorities relied on either side would show that they are quite distinguishable because none of the case law deals with the training expenses. In these cases some principles have been laid down. We further find that the decision relied on by the learned counsel for the assessee in the case of Is.. Full Article

SUMMARY OF CASE LAW An assessment made in violation of the provisions of section 144 is liable to be set aside. CASE LAW DETAILS Decided by: ITAT, AMRITSAR BENCH, AMRITSAR, In The case of: Harjinder Singh v. ITO, Appeal No.: ITA Nos. 46 & 47 (ASR)/ 2008, Decided on: September 12, 2008 RELEVENT PARAGRAPH 12. The phraseology, syntax [...] Full Article

CASE LAW DETAILS Decided by:. ITAT, MUMBAI BENCH `A’, MUMBAI  In The case of: ACIT v. VIP Industries Ltd.  Appeal No. : ITA No. 4524/Mum/2006 Decided on: March 20, 2009 SUMMARY OF CASE LAW Where an assessee genuinely makes claim for a particular deduction by disclosing all the necessary facts relating to the same, that [...] Full Article