MAK Data (P) Ltd. vs CIT
Penalty: Concealment of income-Surrendering income after deduction of incriminating - Materials/document-A.Y. 2004-05.
The assessee surrendered the amount allegedly received as share application money after incriminating document like blank share tra [LexDoc Id : 451598]
Pentasoft Technologies Ltd. vs DCIT
Intangible assessment-Non - Compete fee paid-A.Y. 2002-03.
The non-compete fee paid on facts of the case was connected with transfer of copy rights and patents rights to strengthen the comme [LexDoc Id : 457045]
HC (Chennai)
2013
Mohamed Yasin Kaja Mohideen vs Superintendent of Customs Prosecution Unit (Air)
Seizure of 975 grams of ketamine-Ketamine later notified as scheduled psychotropic substance and 500 grams and above were commercial quantity, Bail applications dismissed-The contraband seized from the appellants was of 975 grams valued at Rs.9.75 lakhs. Earlier, ketamine hydro chloride was not a scheduled drug. However [LexDoc Id : 454990]
CIT vs Cavinkare (P) Ltd.
Computation of deduction under s.80-HHC-Apportionment of indirect cost-A.Y. 2001-2002 to 2002-2003. As per provisions of S.80HHC(3)(c)(ii) the sums not attributable to exports exclusively but only relatable to exports the [LexDoc Id : 465586]
HC (Chennai)
2013
Indian Tools Technology Centre vs CIT
Registration of: Charitable trust-Scope of enquiry by CIT-At time of registration the objects and activities are to be seen.
The assessee had not incurred even a single rupee on its charitable object [LexDoc Id : 459846]
ITAT (Amritsar)
2013
DDIT vs Madarasa E-Bakhiyath-Us-Salihath Arabic College
Educational institution-vis-religious prayers and dress code-Arabic Language collage-A.Y. 2004-2005. The assessee was running a collage for Arabic language, literature and culture. It was affiliated to Madras University.
