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Judgments and Orders

After cross-examination of their witnesses, the petitioner would be given an opportunity to examine witnesses in his defence

 16 June 2012

The petitioner before us is teaching in Ramjas College of Delhi University and took over charge as its Vice-Principal in January, 2007. 04 male students of the College submitted complaints alleging sexual harassment at the hands of the petitioner, to..

Posted in Civil Law |   2822 hits

As pers sec 11A if Cenvate Credit taken on capital goods and removed as such than assessee liable to refund the credit taken

 16 June 2012

The brief facts leading up to the filing of the present appeals may be noticed. M/s. Harsh International Pvt. Ltd., one of the appellant, herein, is a company engaged in the manufacture of chewing tobacco. It was registered under the Central Excise L..

Posted in Taxation |   2116 hits

In case of concealment of income in return deduction under sec 80HHC is allowed appropriately and expenses related to business only allowable

 16 June 2012

Briefly stated, the facts of the case are that the assessee filed its return of income on 30.10.2002, inter alia claiming the deduction u/s.80HHC. The return was proceeded u/s.143(1)(a). There was no regular assessment under the provisions of the Act..

Posted in Taxation |   1310 hits

When witness from distance places sought to be summoned prosecution have to bear additional burden on expenses and in such situation court can transfer the case

 15 June 2012

Observation of the case is When witnesses from distant places are sought to be summoned, early conclusion of the trial becomes so much more difficult apart from the fact that the prosecution will have to bear additional burden by way of travelling ex..

Posted in Criminal Law |   2253 hits

Limitation being a matter of procedure, only that law that is applicable at the time of filling the appeal so sec 74A(2)(b) of DVAT would apply

 15 June 2012

By way of this writ petition, the petitioner has challenged the show cause notice dated 02.02.2010 pertaining to the assessment year 2003-2004 primarily on the ground that the said show cause notice is barred by time. By virtue of the said show cause..

Posted in Taxation |   1098 hits

Notice issued under sec 143 on or before September 2011 is barred by limitation as per second provision to sec 153(1)

 15 June 2012

The petitioner had filed return of income for the assessment year in question under Section 139(4) of the Act on 6th October, 2010. The contention of the petitioner is that the Assessing Officer could have initiated scrutiny assessment proceedings by..

Posted in Taxation |   2016 hits

Arbitration agreement on the death of the named arbitrator :

 14 June 2012

Facts - The petitioner by way of Agreement transferred land to the respondent - the Collector, Porbander , Revenue Department, State of Gujarat said lands were transferred to the respondent without prior permission of the Collector and as such the p..

Posted in Corporate Law |   1896 hits

Acquittal based on mis-appreciation of evidence is deserved to be reverse

 14 June 2012

One Smt. Batasi Devi (PW.2) lodged an FIR on 2.2.1996 in Haraiya Police Station alleging that her daughter Renu, aged 5-6 years, was found dead on her cot in Muradipur, the village of her maternal grandmother on 30.1.1996 at about 9.00 p.m. Initially..

Posted in Criminal Law |   1962 hits

As per clause 11 expenses incurred for promotion of branded jewellery which give enduring benefit to the assessee can claim deduction

 14 June 2012

The factual matrix of the case is that the assessee-company is engaged in the business of licensing, manufacturing, distribution and selling of diamonds under the brand “Nakshatra”. In the course of scrutiny proceedings, the Assessing Officer noted t..

Posted in Taxation |   1031 hits

Expenses related to business can claime as deduction and show cause notice is not condition precedent for charging interest under sec 217

 14 June 2012

In paragraph 2 of the judgment, it was pointed out by this Court that the learned counsel for the assessee/appellant confined his grievance only to disallowance of payment of `2,00,000/- made to one Mr. Sunil Kumar. This issue has been considered and..

Posted in Taxation |   928 hits

Execution proceding cannot be taken out against a shell company having no asset.

 13 June 2012

The Arbitrator commenced proceedings and a statement of claim was filed on behalf of the respondent. The appellant filed its defence statement-cum-counter claim and, the case was listed for admission / denial of documents on 30.04.2003. The appellant..

Posted in Corporate Law |   2061 hits

In case of no contrary view by superior and in the absence of supporting document exemption under sec 11 is allowed

 13 June 2012

In the facts and circumstances of the case and in law the learned CIT(A) has erred in directing the AO tog grant exemption u/s. 11 of the I.T Act to the assessee trust when the order dt. 31.12.2008 u/s. 12AA(3) of the Act has been appealed before the..

Posted in Taxation |   916 hits

Company registered with the object of advancing loan on interest can set off its loss with its earning of interest from bank deposite

 13 June 2012

Facts, in brief, as per relevant orders are that return declaring nil income filed by the assessee, was selected for scrutiny with the service of a notice u/s 143(2) of the Income-tax Act, 1961 (hereinafter referred to as the Act), issued on 27th Aug..

Posted in Taxation |   1114 hits

Any act of the Respondend contrary to the procedure of law and prejudice to any party is liable tobe setaside

 12 June 2012

The brief facts of the case are that the petitioner joined the services of the respondent bank as a clerk in December, 1969 and has arisen upto the position of Chief Manager of the bank. On 30.01.2007, respondent had served memorandum of even date..

Posted in Civil Law |   1461 hits

Repayment of loan or overdraft can be consider as proof for claiming deduction

 12 June 2012

Facts in brief:– The assessee, a company, is engaged in the business of printing of newspapers and periodicals. It filed its return of income declaring total income at ` nil on 30th October 2007. The Assessing Officer passed an order under section 14..

Posted in Taxation |   1437 hits

The Appellant at any time before the decision is made

 12 June 2012

Permission to withdraw the appeal made by the appellant..

Posted in Taxation |   917 hits

On the basis of allegation which could not be sustaintiated in a court of law cannot be denie the benfit of appointment

 11 June 2012

This writ petition is directed against the order dated 24.01.2012 passed by the Central Administrative Tribunal, Principal Bench, New Delhi in OA 1821/2011. The case pertains to the cancellation of the candidature of the respondent for the post of Co..

Posted in Civil Law 1 comments |   1636 hits

Where the amount paid as cess was held as eligible for deduction in computing the composite income under Rule 8 of I.T

 11 June 2012

That on the facts and circumstances of the case, Ld. CIT(A), Kolkata has erred in law in directing the A.O. to treat sundry receipts of Rs.56,l0,000/- as business income without appreciating the fact that the assessee at the same time claims 60:40 di..

Posted in Taxation |   1205 hits

As per sec 254 time limit for rectification of mistake in order is four year counted from the date all proceding has been completed

 11 June 2012

The facts giving rise to the present writ petition and which are necessary for a decision in this writ petition are very few. By virtue of an order dated 31.03.2008, the Income Tax Appellate Tribunal disposed of the said ITA Nos. 3584 to 3586 (Del)/2..

Posted in Taxation |   1105 hits

Interfere with an order against acquittal should be in a routine manner and if other views possible than avoided unless therer are good reason

 09 June 2012

Interference with an order against against acquittal subject to some condition ..

Posted in Criminal Law |   1662 hits







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