In Century Spg. & Mfg. Co. Ltd. – 1997 (94) E.L.T. 16, the Supreme Court held that service and maintenance charges in respect of tonners/cylinders which are durable and returnable cannot be added to the assessable value of the chlorine manufactured by the assesses and supplied to the customers in tonners/cylinders
ITAT Mumbai held in the case of Hiralal Chunilal Jain vs. ITO that addition for alleged Bogus Purchase not sustainable as AO had made the addition solely on the basis of information received from the Sales tax department without making any independent inquiry or following the principles of natural justice before making the addition.
Hon’ble Kolkata ITAT has in its judgement of Madhabi Nag v/s ACIT has placed reliance on The CBDT Circular No.14 of 1955 dated 11.04.1955 and has taken a view that the officers of the department must not take advantage of ignorance of the assessee about his rights
CIT Vs Late Gopal V. Gorwani (ITAT Mumbai) The Assessing Officer, on perusing the aforesaid terms of the agreement was of the view that flats to be constructed by the vendee on behalf of the co–owners is the non–monetary consideration received by them on account of sale of the property.
The ITAT Delhi in the case of Shri Ashutosh Garg vs. ACIT held that when the assessee had produced his copy of bank accounts showing the advancing of loan to non-resident and its repayment collection along with affidavit filed both by non-resident and assessee
The CESTAT Mumbai in the case of M/s Aarti Industries Ltd. vs. CCEx, Thane held that wrong availment of Cenvat credit cannot be said to a willful attempt of suppression with the intent to evade the payment of duty when the matter has been interpreted in different manner by different tribunals and courts.
It is quite vivid that the implied exclusion of daughter-in-law from the fray of consideration by the State Government without considering the fact as to whether the daughter-in-law is dependent or not is constitutionally impermissible. The Government must provide for consideration of all those persons who are dependants of the deceased Government servant.
Petitioner’s father Shri Hemlal while working as Electrical Helper in the respondent/SECL died in harness on 14.09.1994 leading to grant of monthly monetary compensation in lieu of employment on 3.1.1995 to the extent of Rs. 2000/- per month to the petitioner’s mother in terms of Clause 9.5.0 (ii) of the National Coal Wage Agreement-V (hereinafter referred to as “NCWA-V”), which she accepted without protest, but immediately thereafter on 15.6.1995 the petitioner’s mother also made a request to the SECL authorities that his son i.e. present petitioner is minor and therefore, her right to claim dependant employment for her son be kept open and intact. Her son i.e. petitioner herein became major and on 16.5.2005 the petitioner’s mother again made an application to the SECL authorities for dependant employment to the petitioner, which was not considered by the SECL authorities leading to filing of the present writ petition for dependant employment in terms of the NCWA-V for considering his claim as per policy prevailing at the time of death of the petitioner’s father.
ITAT Chandigarh held In the case of M/s HMM Coaches Ltd. vs. ACIT that according to the Arbitration and Conciliation Act, the Arbitral Award is like a decree of the Court and is executable by the Courts. It is, therefore, like an order/judgement enforceable at law and as such, could not be construed as document or evidence.
ITAT Delhi held In the case of G. E. Money Financial Services Ltd. vs. DCIT that where AO has not verified either (a) the allowability of the loss in principle or (b) where the claim is factually correct as quantification of the loss has not been verified by the AO, in both cases exercise of powers u/s 263 is in accordance with law.
