Section 37

Section 37, Section 145, Section 43B

Delhi H.C : Whether the ITAT erred in law in confirming the disallowance of the amount of Rs.3,27,83,128/-deposited by the Appellant in its Central Excise Personal Ledger Account (PLA) before 31st March 2000, i.e. the end of the relevant accounting year, even though the Assessee has already incurred liability of excise duty of Rs.12.27 crores?

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High Court Of Delhi Maruti Udyog Ltd. vs. CIT Section 37, 43B, 145 Asst. Year 1999-00 S. Muralidhar & Prathiba […]

Sec. 143(2), Sec. 32(1)(iia), Section 28, Section 37

Bombay H.C : The Hon’ble ITAT is right in deleting the addition of Rs.1,53,313 on account of disallowance of excess claim of depreciation @60% as against 15% on UPS at par with the depreciation rate on computers when UPS are electrical equipments as held in the decision of Hon’ble Delhi Bench of ITAT in Nestle India Ltd. v DCIT (2007) 111 TTJ (Del) 0498

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High Court Of Bombay (Goa Bench) Pr.CIT vs. Sesa Resources Ltd. Section 143(2), 32(iia), 28, 37 G.S. Patel & Nutan

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