Marathon India Ltd. vs CTO
Component part-Motor vehicle-Whether, batteries were component parts and there was finding that batteries were being used for tractors as well, and tractor being not motor vehicle [LexDoc Id : 506310]
CTO vs Kiran Enterprises and Ors.
Deletion of penalty-Inquiry-Tax Board deleted penalty and reversing orders passed by both, AO and DC(A). Whether, Tax Board was justified in deleting penalty imposed by AO. Held, [LexDoc Id : 506309]
Acto Flying Squad-VI vs Anil Agencies (P) Ltd.
Evasion of tax-Section 76(6) of Income Tax Act, 1961. Levy of penalty.-Vehicle was intercepted at Jaipur. Driver/in-charge produced and declaration form VAT 47, it was noticed by Anti Evasion Wing that various columns wer [LexDoc Id : 504508]