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brand name of another person who was not eligible for exemption. The
Tribunal held that when the brand name ... small scale exemption, the assessee was also not eligible
for exemption in terms of para 7 of the said Notification
Customs, Excise and Gold Tribunal - Delhi
that it is eligible for exemption on a sum of Rs. 35,14,413 for the
period from February ... abovementioned authorities,
if the unit is eligible for exemption or deferment of taxes and on
satisfying the condition
Kerala High Court
Rules, 1983. Section 12/Rule 13--Sales Tax--Eligibility
for exemption --Effect of Notification dated July 3, 1987.
HEADNOTE ... them were "traditional industries" which
were not eligible for exemption.
The assesses went to the court and urged that
Supreme Court of India
petitioners was that for
the purpose of giving exemption from eligibility test for
candidates who had obtained M. Phil degrees ... date for the Purpose of granting
exemption from eligibility test should have nexus with the
date of the advertisement inviting
Supreme Court of India
therefore,
not relevant for determining their eligibility to exemption. It was
also stated that M/s. Ideal Cosmetics Corporation ... into
account for the purpose of determining the eligibility of exemption in
terms of Notification 38/83 as amended
Customs, Excise and Gold Tribunal - Delhi
case where such land was eligible to exemption to
immediately before the specified date of where such land becomes
eligible ... days from the date
on which it becomes eligible to exemption by reason of its
satisfying the requirements
Gujarat High Court
transactions covered by the sales tax
exemption were concerned, the eligible unit shall be governed by the
conditions laid down ... said annexure. Under clause (10)
specified manufacturer is eligible for exemption from the tax to the
extent of the monetary
Gujarat High Court
altered its earlier conclusion about the
assessee's eligibility for exemption u/s 11 and invoked section 147 to
deny ... appellant is not eligible for exemption u/s 11.
10. The appellant has to prove that corpus donations
were
Income Tax Appellate Tribunal - Chennai
purpose of deciding whether an industry is eligible for exemption
under the notification. The District Level Committee by its Order ... April 18, 1996 has found the assessee is eligible
for exemption from payment of tax both under the KGST
Kerala High Court
even as per the revenue authorities, the claim of
exemption is allowable under section 10(14)(1) though only ... said to be in the nature of allowances eligible for exemption
under section 10(14)(1) at all. The revenue
Bombay High Court
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