- Friday, January 22, 2010, 8:12
- Income Tax Case Laws
- 20 views
If the intention of the legislature was that in order to qualify for deduction u/s 10A, every activity should be carried out through electronic means, then the purpose of enacting section 10A would have been totally defeated. The exact language of sub-clause (b) of clause (1) of Explanation 2 is "any customized electronic data". Thus, if the result of the entire exercise of recruitment and training is stored in a. electronic device, then it is not possible to say that it..
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- Sunday, December 20, 2009, 6:17
- Excise Duty
- 18 views
It must be understood that right to appeal is not an absolute right nor essential ingredient of process of natural justice. Supreme Court held in Vijay Prakash v. CC [1989(39) ELT 178(SC)], “Right to appeal is neither an absolute right nor an ingredient of natural justice the principles of which must be followed in all judicial and quasi-judicial adjudications. The right to appeal is a statutory right and it can be circumscribed by the conditions of the grant.”
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- Friday, May 15, 2009, 14:59
- Income Tax
- 1 views
ICAI – Undue hardship faced by assessees on account of delay of refund in scrutiny cases in respect of A.Y. 2007-08 May, 15th 2009 No.DTC/2009- 10/REP-2 13th May, 2009 Mr. S.S.N. Moorthy Chairman Central Board of Direct Taxes Department of Revenue Ministry of Finance Government of India North Block New Delhi – 110 001. Respected [...]
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