Jurisprudentiol – Friday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Income Tax

Income tax - Sec 80IA - Is excess realisation over and above actual work eligible for deduction - Yes, says ITAT

MUMBAI, SEPT 10, 2010: THE issue before the Tribunal is - Whether the excess realization over and above the actual work done by the assessee is also eligible for deduction u/s 80-IA(4). And the answer is YES.

Central Excise

Each person has to defend their own case and there is no provision in the Act that appeals shall lie before the same authority under a common show-cause notice – appellant to defend their own case and not take shelter of others on legal issue - appeals against order of Commissioner(A) relating to rebate of duty is not maintainable: CESTAT

THIS is a case of claim of rebate of duty of excise on goods exported by the appellant. A common show cause notice was issued to all the parties and the same was adjudicated by the Addl. Commissioner against whom the appellants along with their co-noticees filed appeals before the Commissioner(Appeals), who by a common order disposed of the appeal of the appellant also. The co-noticees had also filed appeals before the CESTAT and the Bench had remanded these appeals after due consideration as maintainable.

See our columns Tomorrow for the judgements