The short case of the prosecution is that on 06.06.2001, H.C. Brij Pal (PW 11), who was posted in the PCR, received an information at about 10.35 PM that firing is taking place at Savitri Nagar near a sweet shop. Accordingly, PW 11 alongwith other po..
In appellate proceedings, Ld. CIT(A) allowed the assessee’s claim that the interest income of ` 13,17,241/- was not to be taxed as income from other sources. However, ITAT vide its order in ITA No. 1378/Del/2005 dated 25.3.2008 reversed the order of ..
That in a case were the assessee has filed two sets of audited accounts one before the assessing officer and the other before the Bank for which loans were taken. The CIT(A), erred both in the Laws and in Facts in not invoking the provisions under c..
The only question raised in this writ petition, filed under Article 32 of the Constitution of India, is as to whether FIR lodged under Section 13(2) read with Section 13(1)(e) of the Prevention of Corruption Act, 1988 against the petitioner herein to..
The respondent-workman’s case was that his transfer to Jaipur was mala fide. He had raised an industrial dispute challenging his transfer and that dispute came to be referred to the Industrial Tribunal by the appropriate Government. The industrial tr..
Whether a manufacturer is required to reverse/pay the amount equivalent to the CENVET credit taken by him in respect of inputs which are proved to have been used in the manufacture of goods which have been cleared under exemption from excise duty, in..
The only issue for consideration relates to disallowance u/s 14A of the Act. The facts of the case stated in brief are that during the year under consideration the assessee company had earned dividend income of Rs.5,32,09,158/- and claimed the same a..
The facts, as disclosed from the record, in a nutshell are that the petitioner was initially engaged as a helper/tyreman in the petitioner Corporation on 4.9.1997, on monthly remuneration of Rs.1500/-. He was asked to execute an agreement in the mont..
In the Pension Scheme, several parameters for existing members, like date of birth of member in service and on calculating the age as on 15.11.1995 for categorizing them in groups are provided which was also considered from the date of joining of his..
At the time of hearing the learned counsel for the assessee fairly submitted that identical issue has come up in the case of Ramesh D. Tainwala in ITA No. 3853/Mum/2010 wherein the ITAT “D” Bench Mumbai concluded that provisions of section 28(va)(a) ..
The case of the complainant is that on 10/9/2001, the accused and his wife jointly borrowed a sum of Rs.5 lakhs from him and executed a promissory note in his favour. The accused also issued a cheque dated 14/5/2002 in favour of the complainant towar..
The first assessment order was passed in this case u/s.143(3)/144B on 12.04.1984. A search & seizure operation was conducted in the case of the assessee on 04.11 .1982. Various documents and books of accounts were seized and the contents of such seiz..
Adverting first to ground no.1 in the appeal, facts, in brief, as per relevant orders are that return declaring income of ``5,06,170/- filed on 31.07.2008 by the assessee, was selected for scrutiny with the service of a notice u/s 143(2) of the Incom..
On 3.12.2010, this Court expressed the view that the petitioners have not taken steps to implement the notification and directed their counsel to make a statement on the issue of closure of all commercial and tourist establishments within the Buffer ..
We have perused the records and considered the matter carefully. It is clear from the records that the assessee had filed written submissions on 20.9.2010 but the same was put up before the Bench only on 24.9.2010 when the order had already been pass..
The brief facts of the case are that assessee is a trust. It has filed its return of income for assessment year 2008-09 on 30th September, 2008 declaring nil income. According to the Assessing Officer, the assessee trust was created by the settler Sh..
Facts giving rise to the commission of the offence by the appellants and their eventual conviction have been set out in the judgment under appeal which need not be recounted again especially because notice in this appeal was issued by us limited to t..
Briefly stated assessee is in the business of manufacturing of Tocopherol Vitamin-E and mixed Tocopherol. AO completed the assessment under section 143(3) disallowing the expenditure claim at `.62,62,182/- and depreciation of `.16,11,204/- on the rea..
The assessee is an individual who is the Managing Director of Cadence Design Systems India Pvt.Ltd. For the AY 2004-05, he filed a return of income at `1,75,05,081/- comprising of salary income at `1,02,72,400/- from Cadence Design Systems India Pvt...
Section 41(1) has been incorporated in the Act to cover a particular facts situation. Section applies where a trading liability was allowed as a deduction in earlier years in computing the business income of the assessee and the assessee has obtained..
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