Refundable - Judgment Search Results

Shri Chatrapati Sahakari Sakhar Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

..... of past losses has therefore no reference relevance connection or link with the non refundable deposits or refundable deposits retained from the cane price payable to the cane growers except to ..... fund vi late y b chavan memorial fund vii members non refundable deposits viii members refundable deposits ix non members refundable deposits and x voluntary deposits of members fund various amounts were .....

Raj Laminates (P) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1992)(61)ELT132TriDel

..... that they would pay duty under protest and would claim refund they filed refund claims on 16 9 1988 in the circumstances the ..... product merits classification under heading 4823 90 and that their two refund claims under reference are not time barred however the deputy ..... are correctly classifiable under heading 3920 37 and also rejected the refund claims as time barred against the said order of the .....

Harbans Lal Gupta Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1993)44ITD512(Delhi)

..... a request to the income tax officer to grant him the interest on the refund due the refund became due as a consequence of the order passed by the income tax officer ..... envisaged by the karnataka high court when the entire amount of tax paid became refundable interest on such refund became automatically payable by the government under the obligation it had undertaken under .....

Assistant Collector of C. Ex. Vs. Calcutta Chemical Company Ltd.

Court: Kolkata

Reported in: 1992(62)ELT511(Cal)

..... notice dated 2nd july 1986 the assistant collector alleging that it appeared that the aforesaid refund claim of the respondent company was time barred having been allegedly filed beyond the prescribed ..... notice dated 2nd july 1986 denying the allegations contained therein and pointing out that the refund application of the respondent was well within the period prescribed therefor under section 11b of .....

Monica Electronics Pvt. Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1993)(42)ECC68

..... produce the goods for examination however the assistant collector of customs refund new delhi rejected the same as time barred under section 27 ..... list is subsequently filed or not as an independent claim for refund it has to be entertained and the limitation of six months ..... date of the letter and not from the date of the refund claim filed subsequently in reply the learned sdr while supporting the .....

Bharat Motor Parcel Service Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1993)47ITD140(Hyd.)

..... while completing the assessment the assessing officer examined the payments under the head rebate amp refunds during the accounting year relevant to assessment year under appeal the appellant had claimed a ..... department has accepted that the appellant had in fact incurred the expenses on rebate amp refunds for the year under consideration therefore there is no justification for the revenue to disallow .....

Atma Stools Ltd. Vs. Union of India (Uoi)

Court: Allahabad

Reported in: 1993(63)ELT406(All)

..... vide order dated 15th april 1988 with the observation that the refund of duty should be allowed subject to verification of the ..... in the impugned order in the subsequent paragraph to refuse the refund claim of the petitioner normally in the absence of any primary ..... what was decided earlier by the assistant collector was allowing the refund subject to the verification to be done by the assistant .....

Rama Prasad Goenka Vs. Commissioner of Wealth-tax

Court: Kolkata

Reported in: [1992]195ITR510(Cal)

..... tax appellate tribunal was correct in its decision that income tax refunds determined after the valuation date should be considered as an ..... long after the valuation date the assessee claimed that these refunds having not been determined so far could not be included ..... in his net wealth the tribunal however held that the refunds could be considered as actionable claims as on the valuation .....

R.R. Ingale and Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1992)41ITD495(Pune.)

..... with the central excise department showed that the assessee was given refund as jarda business was treated as exempt from duty with effect ..... the head enclosures while in fact no enclosure in respect of refund of excise duty was enclosed along with the return the ..... assessee had not furnished the particulars of income relating to the refund of excise duty and therefore there was concealment of income and .....

Vijayawada Bottling Co. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1993)(63)ELT460TriDel

..... department submitted that the appellants have power to revise the assessable value while sanctioning the refund claim of the appellants 6 the question therefore is whether the authorities below are ..... justified in restricting the refund to the amount sanctioned by suo motu revising the assessable value 7 we have extracted .....