On the facts and in the circumstances of the case and in law, the Ld CIT(A) has erred in deleting the addition of `.50,00,000/- made by the Assessing Officer u/s 68 of the Income Tax Act, 1961 being the unexplained share capital and share premium. ..
Assessee filed original return of income on 1.11.2004 declaring an income of Rs.92,076/-. The case was processed u/s 143(1) and later on case was selected for scrutiny. In response to notice u/s 143(2) and 142(1), the assessee’s representative appear..
Facts: The writ petition filed by the appellants before the Delhi High Court for ordering an investigation by the CBI or a Special Investigation Team into '2G Spectrum Scam' for unearthing the role Shri A. Raja, senior officers of the department, mi..
Facts: A landmark judgement by supreme court on the one of the high profile case of the corruption in which ministers and the government are facing allegations for default issuance of 2g licences to the telecom companies.- the petition as been fil..
This intra-Court appeal impugns the judgment dated 18th January, 2011 allowing W.P.(C) No. 5093/1998 preferred by the respondents no.1 to 3 herein and quashing the “Regulations of Membership” of the appellant to the extent the same were held to be in..
First issue which is common in both the appeals relates to addition made under sec. 14A of the Act. The facts of the case stated in brief are that the assessee is a company engaged in chain of Chinese food restaurants. During the year under considera..
The relevant facts of the case are that the assessee is a company incorporated in Thailand and was engaged in the business of providing digital broadcast service through its transponders to its customers including Indian residents. For the years unde..
By the said common order, it was held, among other things, that the two suits are not maintainable in view of the provisions of Sections 91 and 163 of the Maharashtra Co-operative Societies Act, 1960 (hereinafter ‘the Act’, for short). We are not con..
The short question that arises for consideration in these Civil Appeals is whether this Court should direct the respondents including the Medical Council of India (for short ‘MCI’), the University of Calicut and the Mahatma Gandhi University, Kottaya..
Despite sending notice sufficiently in advance and there being defect memo about late filing of the appeal, the assessee did not appear nor filed any petition to remove the defect pointed out. Therefore, we infer that the assessee is not interested i..
In the return of income filed, the assessee computed the loss of ` 12,28,782/-. From the perusal of the balance sheet, the Assessing Officer observed that the assessee had debited loss amounting to ` 12,28,782/- during the year. The assessee company ..
The grounds raised in the appeal read as under:- “i) On the facts in the circumstances of the case the Ld. Commissioner of Income Tax (Appeals) has erred in law by deleting the addition of ` 70,00,000/- made by the Assessing Officer on account of sh..
This is the appeal filed by the assessee against the order dated 30.9.2011 of CIT(A)-XVII, New Delhi pertaining to A.Y. 2008-09. However at the time of hearing no one was present on behalf of the assessee nor any adjournment application was placed be..
Briefly stated, an advertisement was issued by the respondent No.3 dated 6th July, 2006, which appeared in the local newspapers inviting applications for the post of Principal in respondent No. 4-College. Notably, the advertisement stated that the ap..
Facts: One workmen had been injured in an accident while they were travelling in a vehicle owned by the owner (appellant), in the course of their employment they had filed cases claiming compensation before the Commissioner for Workmen’s Compensatio..
The Rules of the provident fund of the establishment mentioned in Schedule I (hereto annexed and (hereinafter referred to as the said establishments), with the respect to the employees therein then those specified in section 6 of the employees' Provi..
A similar view was taken by this Court in Angile Insulations vs. Davy Ashmore India Ltd. & Anr. [(1995) 4 SCC 153], wherein the Hon’ble Judges while referring to the decision of this Court in A.B.C. Laminart Pvt. Ltd.’s case (supra), inter alia, held..
Briefly stated facts of the case are that the assessee an individual derives income from house property, business income, long term and short term capital gain and other sources, filed return declaring total income at Rs.86,78,840/-. During the cours..
The question that once again arises before this Court is what would be the status of a person, one of whose parents belongs to the scheduled castes/scheduled tribes and the other comes from the upper castes, or more precisely does not come from sched..
The brief facts of the above issue are that during the course of assessment proceedings, the AO from the capital accounts of the partners observed that a sum of Rs.5,27,500/- was introduced by each partner on 15.4.2005 and another sum of Rs.2,500/- w..