On the facts & in the circumstances of the case & in law, the Learned Commissioner of Income-tax (Appeals) erred in confirming the disallowance of Rs. 12,46,272/- made by the Learned Assessing Officer on interest free advances made to sister concerns..
Facts: By notification dated 23.11.1967, the Central Government in exercise of its power under Section 217(1) (a) of the Act granted exemption to the respondent, which is a company registered under the Companies Act subject to the provisions speci..
The petitioner has filed the present application under Sections 11(4) and (6) of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as the ‘Act’) read with paragraph 2 of the appointment of the Arbitrators by the Chief Justice of Ind..
Briefly stated the facts are as under. The assessee is a cooperative bank engaged in the banking business. For the first quarter of financial year 2007-08, the assessee has filed its TDS returns without quoting the PAN numbers of deductees in 1933 ca..
Briefly stated facts of the case are that the assessee company is engaged in the business of Trading in Electric Motors, Fans, Laboratory equipments and generation of Wind Power filed return declaring total income at Rs.11,60,151/-. During the course..
Daulat Ram Public Trust (hereinafter referred to as „the plaintiff Trust‟) claimed to be the owner of the suit property and as per its case one Mr. Krishan Mohan during the relevant period was its President and Managing Trustee. He had allowed one Pr..
On March 23, 2001, a gang of four criminals comprising of Rambabu Gadariya, Dayaram, Pratap and Gopal, while returning from Dabra to Gwalior after attending court, escaped from the police custody. Allegedly, these four criminals escaped with the help..
Facts: The appellant – assessee, a body corporate, are in the business flexible packaging, is engaged in the manufacture of various types of packaging machines, classified under Central Excise Tariff Act, 1985 (for short “the Tariff Act”). - The ass..
On February 3, 2004 this Court issued limited notice on the question of not making any provision for judging the suitability of Judicial Officers for the purposes of promotion in the 2003 Rules and relaxation in the age of qualifying service..
That on the facts and circumstances of the case, Ld.CIT(A)-VI, Kolkata has erred in law as well as on facts by deleting the addition of excess depreciation claimed of Rs.1,61,95,130/- by relying upon the decision of the Hon’ble ITAT in the case of th..
This is an appeal filed by the revenue. It is directed against the order passed by the CIT (A) dated 3rd February, 2011 for Assessment Year 2006-07. The grounds of appeal read as under:- On the facts and circumstances of the case, learned CIT (A)..
Facts: This writ petition has been filed making grievance that the respondents, namely, Yog Guru Baba Ramdev; Shri Anna Hazare, Mrs. Kiran Bedi and others have, on several occasions insulted the National Flag and violated the norms of waiving of Nat..
The material facts, giving rise to the appeal are as follows:- The FCI was set up with the objective of safeguarding the interest of the farmers, distribution of food grains throughout the country and to maintain a satisfactory level of food grain..
We have heard both sides. The CBDT, vide above instruction has clearly laid down that the revenue should not prefer appeals against assessees before ITAT if the tax effect involved in the appeal, excluding interest, is less than Rs. 3 lacs. The tax p..
The Ld. Commissioner of Income Tax (Appeals) [hereinafter referred to as “CIT (A)”] erred in passing the order dated 22.03.2010 upholding the order of the Ld. AO without affording the Appellant proper opportunity of being heard. Therefore, the order ..
The ld. Commissioner of Income — tax (Appeals), ! XXXIII, Mumbai [“ld. CIT (A)”], erred in not adjudicating the ground raised by the Appellant challenging the action of the Assessing Officer [“A.O.”] in reassessing the income of the Appellant by invo..
The case arises out of murder of a young girl namely, ‘Aarushi’ in her own residence and also the murder of one Hemraj, a domestic help. The prime suspect in the murder was Mr and Mrs talwar ( Parents of the deceased girl arushi ), Initially, the inv..
These appeals have been filed by the Chief Information Commissioner, Manipur and one Mr. Wahangbam Joy kumar impugning the judgment dated 29th July 2010 passed by the High Court in Writ Appeal Nos. 11 and 12 of 2008 in connection with two Writ Petiti..
The respondent filed the suit for recovery of `5,89,434/- towards agent commission against the appellants claiming himself to be an agency of defendant No.3 (in the suit) an Italian Company, in India. Appellants floated a global tender for purchase o..
Facts in brief as emerged from the corresponding assessment order passed u/s.143(3) of the I.T. Act, 1961 dated 31/01/2006 and the penalty order passed u/s.271(1)(c) of the I.T.Act, 1961 dated 31/03/2008 were that the addition in respect of write off..