Triveni Chemicals Ltd. vs UOI and Anr.
Unjust enrichment-Amendment of s.11B of Central Excise Act 1944-The amendment made to s.11B of the Central Excise Act 1944 requiring the applicant claiming refund to prove that the incidence of duty had been borne [LexDoc Id : 305785]
Sahara India (Firm) vs CIT and Anr.
Validity of special audit-Opportunity to assessee-The question whether, prior to ordering the assessee to get a special audit done under s.142(2A) of the Income Tax Act 1961 it was necessary to give t [LexDoc Id : 305879]
S.A. Builders Ltd. vs CIT and Anr.
Deduction: Interest on borrowed capital-Interest free advance to sister concern-AY 1990-91, 1991-92. The assessee had borrowed funds on interest and advanced interest free advances to its sister concern, which was its subsidiary, [LexDoc Id : 305821]
Morgan Securities and Credit (P) Ltd. vs Modi Rubber Ltd.
Provisions of SICA 1985-Existence of non-obstante clause-An appeal under SICA 1985 to BIFR against permission granted by High court to borrower-respondent company to dispose off certain shares of the company [LexDoc Id : 305790]
Kachwala Gems vs JCIT
Best judgment assessment-Non-maintenance of proper accounts-AY 1996-97, 1997-98. The best judgment assessment initiated on the grounds that the assessee did not maintain quantitative stock register or details, [LexDoc Id : 305782]