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DCIT v. Nautilus Trading & Leasing Ltd.

Section 14

Where assessee provided amenities and facilities to tenant in course of commercial exploitation of certain property in furtherance of its business object, by way of separate agreement in relation to provision of amenities…

Principal CIT v. Nau Nidh Overseas (P) Ltd.

Section 153C

Where during the course of search conducted at assessee-company’s director at his residential and other premises his statement was recorded under section 132(4) to the effect that seized cash belonged to assessee such statement…

CIT v. Bhushan Steels & Strips Ltd.

Section 32

Where assessee entered into lease agreement for asset, and had given security deposit assessee had the option to purchase the leased property on expiry of three years from the commencement of the lease…

Asstt. CIT v. Rahil Agencies

Section 115BBE

Since assessee was trading in diamonds and unrecorded stock of diamonds declared during search was part of its business affairs unaccounted income therefore, happened to be business income not taxable under any of the sections, i.e., 68,69 or 69A/B/C/D.…

Cap & Seal (Indore) (P) Ltd. v. CCE

Rule 5

Refund of service tax paid on to and fro freight is allowable even if no separate freight had been mentioned on the bills raised by the transporter for transportation of goods from factory to Port of Export…

MSA Motors v. Addl. CIT

Section 32

Where assessee modified and improved premises taken on lease to suit business needs, Explanation 1A to section 32 got attracted and assessee was entitled to depreciation in respect of the related expenditure…

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