Vide lease-deed dated April 24, 1996, Ex.D-1, respondent took on lease from the appellant 4450 sq.ft. area on the fourth floor of a building popularly called „Herald House‟ at Bahadur Shah Zafar Marg and for which the monthly rental agreed was Rs.125..
The appellant was employed, since the year 1992, as a Steno-typist in the Session Division, Gurgaon, Haryana. He in the academic year 1992- 93 joined the LL.B Degree Course as a regular student of D.S. College, Aligarh, Dr. Bhim Rao Ambedkar Universi..
The facts which revealed from the records are as under. The assessee company is engaged in the business of providing business process management, transitioning services, BPO services to its clients. The assessee is carrying out the said activity from..
Facts: On receipt of a complaint, the civil supply department of the State Government initiated an inquiry against the said concern, relating to the processing of paddy for and on behalf of the Food Corporation of India.- The respondent filed yet ..
On the facts and in the circumstances of the case and in law, the Ld. CIT (A) erred in deleting the addition of Rs.78,84,241/- being the excess amount of unexpired service contracts holding that since the service contract is spread over 2 accounting ..
On the facts and in the circumstances of the case and law, the Learned CIT(A) has erred in holding that the assessee is entitled to deduction uls.801B(10) of Rs. 1,90,03,948!- by placing reliance upon various decisions ignoring the facts that the le..
Facts, in brief, as per relevant orders are that on the basis of information received from the office of Addl.DIT (Investigation), Ghaziabad that the assessee deposited cash in his bank account No.785 in Punjab National Bank, BB Nagar, Ghaziabad duri..
Facts: The appellant joined the Indian Customs and Central Excise Service. - The appellant demitted his office as Member (Technical) of CEGAT - As he was a law graduate, he was enrolled as an advocate with the Bar Council of India - The CEGAT was r..
At the time of hearing, it was pointed out that the amount mentioned in the grounds is not correct and the correct amount is Rs. 25,70,208/- instead of Rs. 72,96,230/-. The ld DR has accepted this factual mistake in the ground. Accordingly, we proce..
It would be appropriate to give a brief background of the case before we proceed to deal with the miscellaneous application. The revenue in the ground No.6 had raised dispute regarding deletion of addition by CIT(A) in relation to expenditure incurre..
Briefly stated the Assessing Officer noticed that the assessee had total receipts of Rs.1,40,54,731/- out of which Rs.1,27,70,141/- were the bills raised during the year, but the assessee accounted for the net commission at Rs.41,19,613/-. He further..
On the facts and circumstances of the case and in law, the learned Income Tax officer erred in law in interpreting the personal effects i.e. capital receipts as revenue receipts received by your appellant for maturity of Life Insurance Policy and by..
The facts of the case are that the assessee company is a subsidiary of Saraswat Co.Op.Bank Ltd., and the assessee company provides software development and information technology enabled services to its holding company, i.e. Saraswat Bank. During the..
From the observation we can find the following fact.. The assessee is engaged in the business of jobbing / arbitrage activities. He undertakes business of share trading on his own account. He filed his return of income on 27th July 2006, declaring..
At the very outset, Ld. DR submitted that with respect to all the three additions of Rs.4,37,45,772/-, 5,64,000/- and Rs.5,39,585/- on account of purchases, excess remuneration and commission paid respectively, the assessee did not file necessary con..
We find that appeal in this case was filed on 4.2.2011 i.e. before the aforesaid instruction dated 9.2.2011. However, tax effect is below even ``2 lacs, stipulated in CBDT instruct ion no. 5 of 2008 dated 15.5.2008. Moreover, a co-ordinate Bench vide..
We have heard the ld AR of the assessee as well as the ld DR and considered the relevant material on record. The Assessing Officer has disallowed a sum of Rs.1,61,390/- u/s 14A by applying Rule 8D of I T Rules. The CIT(A) has confirmed the disallowa..
On the facts and in the circumstances of the case and in law, the Ld. CIT (A) erred in directing to allow interest under section 244A on the amount of self assessment tax ignoring the Circular No.769 and 790 issued by the CBDT The facts which are..
With a view to grant some relief in the price rise to the consumers, who had to pay the enhanced price of petrol and diesel, Government of NCT of Delhi issued Memorandum No. F.1(13)/PII/VAT/Act/2006/2069 dated 20th June, 2006 to the following effect:..
The petitioner has filed the present writ petition in this Court alleging that the respondent custom authority is delaying the release of the said consignment by taking the plea that the goods imported were old and used and therefore, they are “Elect..
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