We have heard the arguments of both the sides and perused the material placed before us. The penalty has been levied in respect of the two disallowances made by the Assessing Officer under Section 43B:- (i) Disallowance of interest amounting to `7..
This is an assessee’s appeal. The following norms are raised at the outset. Learned counsel for the assessee contends that assessee is a civil contractor, regularly assessed tax. During this year 18 creditors having calculated outstanding amount of R..
This is an appeal filed by the assessee against the order dated 02.09.2011 of CIT-XIII, New Delhi pertaining to 2006-07 assessment year. At the time of hearing no one was present on behalf of the assessee as such the appeal was passed over. In the se..
The appeal was originally fixed for hearing on 10.9.2012 on which date assessee’s counsel took date and the case was adjourned to 17.1.2013. On 17.1.2013, again counsel of the assessee took adjournment and case was fixed for 22.5.2013 i.e. today. Nob..
The petitioners carry on business, inter alia, of manufacturing dye-stuffs and dye-intermediates. In the manufacture of dye-stuffs and dye-intermediates one of the raw materials used is a product known as "Naphthalene". The main commercial source of ..
The appeal was originally fixed for hearing on 10.9.2012 on which date assessee’s counsel took date and the case was adjourned to 17.1.2013. On 17.1.2013, again counsel of the assessee took adjournment and case was fixed for 22.5.2013 i.e. today. Nob..
In this case the assessee is a Company and is engaged in the business of manufacturing and selling of building materials. During the course of assessment Assessing Officer observed that it was noted from the details of commission on sales that there ..
The appellant is engaged in export of handicraft and shawl etc. and local sale of software. The assessee has income from business, capital gains and income from other sources during the AY 2008-09 and the same sources of income as were in earlier yea..
On the facts and circumstances of the case, the Ld. Commissioner of Income Tax (A) erred in deleting the addition of Rs. 45,00,000/- being unexplained cash credit u/s. 68 of the I.T. Act, 1961..
That on the facts and in the circumstances of the appellant company’s case the Ld. Commissioner of Income Tax (A) erred in law in upholding the order of DCIT, Circle 1(1), New Delhi in treating a sum of Rs. 36,00,000/- representing income from joint ..
That having regard to the facts and circumstances of the case ld.CIT(A) has erred in law and on facts in not giving full benefit of expenditure as claimed by the assessee and has further erred in directing to ld.AO to allow the expenditure only to th..
With the help of this writ petition, made under Article 226, the petitioner, who holds a caste certificate acknowledging him as a member of the Scheduled Caste, has sought to get set aside and quashed, inter alia, the Memorandum, dated 05.12.2005, is..
(A)Principles of natural justice: When a cancellation of dealership is notified on the ground of manipulated date based on the objections by a third party, the fair procedure in accordance with principles of natural justice should be followed. ..
(A) A lease of immovable property from year to year, or for any term exceeding one year, or reserving a yearly rent, can be made only by a registered instrument. (B) Since the lease was for a period exceeding one year, it could only have been..
The judgment in case of State of Orrissa vs. Binapani Dei is a hitorical judgment given by the supreme court. The Supreme Court for the first time said that any order that brings "Civil consequences" has to be made consistently with the principles of..
A common charge of conspiracy was framed against all the co-conspirators including the appellants. The relevant portion of the said charge is reproduced hereunder: “During the period from December, 1992 to April, 1993 at various places in Bombay, ..
The spinal issue that has spiralled to this Court is whether the Company Judge under the Companies Act, 1956 (for short “the 1956 Act”) has jurisdiction at the instance of the Official Liquidator to set aside the auction or sale held by the Recovery ..
The present appeal under Section 15Z of the Securities and Exchange Board of India Act, 1992 (“the SEBI Act”) is directed against the impugned judgment and final order dated 9th November, 2011 passed by the Securities Appellate Tribunal, Mumbai (“the..
The questions that arise for consideration in this appeal, by special leave are, whether respondent No. 1 has forfeited its right to appoint the arbitrator having not done so after the demand was made and till the appellant had moved the court under ..
SUCCESSION ACT, 1925 - SECS. 57, 213 - COMPULSORY REQUIREMENT OF PROBATE - PETITIONER IS A HOUSE WIFE AND HER FATHER IN LAW PURCHASED THE PROPERTY IN GANDHINAGAR - EXECUTION OF WILL BY THE FATHER IN LAW OF THE PETITIONER - AS PER THE WILL, THE PROPER..
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