It would be suffice to reproduce para 2 of the impugned order whereby action of Income Tax Appellate Tribunal was held to be justified in allowing additional depreciation as claimed by the respondent-assessee herein: -

Though in these appeals, various issues are raised, we feel that the only issue which needs consideration relates to cutting of the conveyor belting into required sizes and the issue is as to whether it involves manufacture or...

A. Environment Protection and Pollution Control — Environmental authorities — State Level Committees for Wood-Based Industries (SLC) — Constitution — SLC authorized to take decisions regarding the grant of license/permission to...

Criminal Trial — Bail — Grant of — Powers of court — Exercise of — Case registered against petitioner-accused under the Penal Code, Forest Act and Mines and Minerals Act — Prayer for grant of bail by accused-petitioner was...

A. Labour Law — Building and Other Construction Workers Welfare Cess Act, 1996 — Accountability regarding amounts collected as cess — State government collected huge amount of cess under the Act, however, utilized only a meagre...

A. Excise — CBEC Notifications/Circulars — Noti. No. 24/91 — CE dt. 25-7-1991 and Noti. No. 5/93 dt. 28-2-1993 — Applicability — Certificate of Report of Commissioner of Industries — Relevance — Assessee cleared portland cement...

A. Excise — Exemption — Clubbing of clearances — When permissible — In the present case, allegation was that both the units were run S who was directing all the activities of both these firms — Notices were issued giving details...

A. Excise — Central Excise Tariff Act, 1985 — Classification — Business satellite receivers — Revenue classified these products under Chapter 8528.10 (Reception apparatus for television) — Plea of assessee that product is covered...

Excise — Central Excise Act, 1944 — S. 11-A — Extended period of limitation — When available — Where the facts which were supposedly suppressed by the assessee were already known to the Revenue — Revenue in an earlier case dealt...

Customs — Custom duty and penalty — Levy of — Respondent/ assessee had imported non-ferrous metal scraps/dross, namely brass dross, brass scrap and copper scrap etc. from various suppliers in USA, Singapore, Zurich, Sharjah etc...