In the present application, the assessee has contended that in the aforesaid order, a typographical mistake has crept in inasmuch as in para 10 of our said order, we have wrongly extracted the portion of para 3 of the CIT (A)’s order, taking it to be..
the relevant facts as available from the concerned orders are that the assessee, during the year, was engaged in the business of plying of trucks/tankers to various oil companies and derived income from house property also. He declared income on nine..
The brief facts about the case are that assessee is an individual and she filed her return of income for the Assessment Year 2007-08 declaring total income of Rs.1,66,425/-. The income consisted of salary income from Shashi International Pvt. Ltd. in..
The appellant has raised following grounds of appeal:- (1) “The learned CIT(A) has grossly erred on the facts of the case and in law upholding disallowance of actual incurred expenditure of Rs.3,20,514/- being the management fee paid to ICICI Prud..
This case was listed for hearing before the Tribunal on 15-10-2012 and for this assessee was informed. Today i.e. on 15-10-2012 when the case was called on board, none appeared on behalf of the assessee nor any request for adjournment has been filed ..
These are the applications for seeking certain directions in view of the subsequent developments after the order passed on 5.7.2012. We have heard Mr. C.A. Sundaram, learned senior counsel for the petitioners and Mr. Mukul Rohtagi and Mr. Jaideep..
The present case is identical and similar to the issue decided by COD’s and the amendment made through the Finance Act, 2007 wherein it has been provided that tax shall not be deducted on payments of commission or brokerage payable by Bharat Sanchar ..
The facts as per the relevant orders are that a search was conducted on the assessee on 15.01.2009, together with searches in the Gopal Zarda group of cases. The assessee individual is a partner in certain firms and has, during the year, derived inco..
On the facts and in the circumstances of the case, the Ld. CIT(A) erred in allowing depreciation on certain fixed assets, particularly when full cost of such assets stood allowed in earlier years as application of income and further allowance by way ..
The Learned CIT(A) has erred in law, on facts and circumstances of the case in assuming jurisdiction for giving direction for disallowing expenditure in the year which was not before him such directions are beyond the scope of statutory powers of CIT..
This is an appeal filed by the assessee against the order dated 3.08.2010 of the Commissioner of Income-tax (Appeals)-XIX, New Delhi pertainng to the Assessment Year 2003-04 on various grounds. However, at the time of hearing the assessee filed an a..
The relevant facts borne out from the assessment order are that as against the returned income of Rs.89,130/- the income was assessed at Rs.6,18,135/- wherein the Assessing Officer made additions on account of undisclosed capital gain; unexplained ag..
Despite many a pronouncement in the field, it still remains a challenging situation warranting sensitive as well as dispassionate exercise how to determine the incalculable sum in calculable terms of money in cases of personal injuries. In such asses..
These appeals have raised the question about the procedure that is being followed by Calcutta High Court in consideration of the applications under Section 11 of the Arbitration and Conciliation Act, 1996 (for short, ‘1996 Act’). When the special lea..
Acquisition of knowledge and obtaining of necessary training for imparting education have their immense signification. As C. immons would like to put it “The secret of successful teaching is to teach accurately, thoroughly, and earnestly” and one may..
In exercise of powers conferred under Article 143(1) of the Constitution of India, the President of India has on 12th April, 2012, made the present Reference..
We are, in this case, concerned with the question whether the Central Information Commissioner (for short ‘the CIC’) acting under the Right to Information Act, 2005 (for short ‘the RTI Act’) was right in denying information regarding the third respon..
The appellant was initially appointed as a Laboratory Assistant in Group D on 29th December, 1961 in the National Dairy Research Institute (hereinafter referred to as ‘NDRI’). On 13th January, 1966, he was promoted as a Lower Division Clerk (Junior C..
After analysing the facts of this case, considering the submissions made by the learned Advocates for the parties and the materials placed before us, we cannot brush aside the fact that the assessee ompany is a well known and reputed Chartered Accoun..
The assessee company is engaged in the business of operation and management of hotels owned by third parties. The assessee has taken over the management of the hotel property, viz. Tulip Star Mumbai, situated at Juhu Tara Road, Juhu, Mumbai. The asse..