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Judgments and Orders

As per Rule 22 CPC the Respondend can resist the appeal for reduction of compensation without filling any cross objection

 01 June 2012

The first Respondent (the Claimant) by virtue of the provision of Order XLI Rule 22 CPC can resist the Appeal for reduction of compensation on other grounds without filing of any Cross Appeal or Cross Objections. The question of resisting the Appeal ..

Posted in Civil Law |   2402 hits

After providing all information asked by ITO production of Books of Accounts under sec 44AD is not compulsory

 01 June 2012

The brief facts of this issue are that while doing the scrutiny assessment AO observed that “the assessee firm vas engaged in the business of developing and promoting. During the course of hearing, Sri Chakraborty, A/r of the firm, furnished various ..

Posted in Taxation |   1716 hits

After giving proper opportunity additional cannot be admitted as per sec Rule 46A except in the presence of sufficient cause preventing him to give earlier

 01 June 2012

An application for admission of additional evidence under Rule 46A of the IT Rules, whereby the AR filed copy of Bank A/c, passport and professional license issued to the firm in Dubai where Shri Sunil Bhatia, the Director of the appellant company is..

Posted in Taxation |   1469 hits

Demand for bribe and its acceptance by public servant :

 01 June 2012

Facts : Gajendra Jagatsinh Jadeja, was residing in Plot No. 1 in Virbhadranagar Society. As in the City Survey Office record, the name of his grandfather stood recorded in respect of the premises in question, the complainant in order to obtain the ..

Posted in Criminal Law |   3072 hits

As per clause 2(A) of Standing orders if a candidate faile to disclose in the application but disclose in the attestation candidature cannot be cancelled

 30 May 2012

The facts are that the respondent had filed an application dated 22.03.2006 seeking appointment as a Constable (Executive) with the Delhi Police. In the said application form, he had disclosed his alleged involvement in a criminal case arising out of..

Posted in Civil Law |   1757 hits

CIT must give proper opportunity of being heard to AO to explain the reason of his decision

 30 May 2012

At the time of hearing before us, the ld. DR appearing on behalf of revenue by pointing out the various observations made by AO and the ld. CIT(A) contended that ld.CIT(A) has given only 7 days for giving the Remand Report in respect of unexplained l..

Posted in Taxation |   1373 hits

Depreciation @ 50% on cars can be allowed only on the fulfillment of definition of Commercial Vechile

 30 May 2012

Brief facts relevant for adjudication of grounds No.1 & 2 are that the assessee is a company engaged in the business of manufacturing harness testers and measuring instruments. From the perusal of the Schedule of fixed assets forming part of the bala..

Posted in Taxation |   2132 hits

Benefit Of Doubt in Rape Charges ( Section 376 IPC )

 30 May 2012

Facts : Smt. Indira filed an FIR to the effect that when she was going from village Khirki to Chirag Delhi on that day at about 8 p.m., the appellant met her near Ganda Nala, he caught hold of her hand and dragged her and committed rape on her. Sh..

Posted in Criminal Law 5 comments |   22756 hits

As per Article 226 migration certificate can be issued only on furnishing proof of deposit of fees

 29 May 2012

Briefly stated, the facts of the case are that Ms.Sneh Gupta, d/o Mr.Rakesh Kumar Gupta, petitioner herein (hereinafter referred to as the student) was admitted in I.P. College for Women, that is affiliated with the respondent No.1/University, in the..

Posted in Civil Law |   3328 hits

In the absence of interest of appellant Rule 19 of ITAT Rule 1963 is applied to dismiss the appeal

 29 May 2012

This case was listed for hearing before the Tribunal on 17-5-2012 and for this assessee was informed. Today i.e. on 17-5-2012 when the case was called on board, none appeared on behalf of the assessee nor any request for adjournment has been filed be..

Posted in Taxation |   1103 hits

Only on computer 60% depreciation is allowed not on networking equipment

 29 May 2012

On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in directing the Assessing Officer to allow depreciation @ 60% on ITG Networking equipments as against 25% allowed by the Assessing Officer..

Posted in Taxation |   2247 hits

If assessee do not received any notice than the decision taken cannot be consider as valid decision

 28 May 2012

At the time of hearing before us, it is stated by the learned counsel for the assessee that in this case, the notice of hearing was served by affixture. Thus, it is clear that no notice was actually received by the assessee ever. He further pointed o..

Posted in Taxation |   1157 hits

To appeal against any decision of the CIT Revenue must give proper proof otherwise deserved to be dismissed

 28 May 2012

On the facts and circumstances of the case, the ld. CIT(A) has erred in law as well as in facts in deleting the addition of `30,41,520/- made by the AO on account of sale value of free copies distributed by the assessee. On the facts and circumst..

Posted in Taxation |   1440 hits

Presence of power to grant interim reliefe cannot be inferred from the absence thereof in the sttute

 25 May 2012

If at any time during the term of copyright in any Indian work which has been published or performed in public, a complaint is made to the Copyright Board that the owner of copyright in the work- (a) has refused to republish or allow the republ..

Posted in Civil Law |   1512 hits

The agent is not liable for tax for income earned on behalf of the principal but only for the charges received from principal fro his service

 25 May 2012

The relevant facts giving rise to this appeal are that the assessee is a company registered under the Companies Act, 1956. The shares of the assessee are wholly owned by the Government of Maharashtra. The assessee has been appointed as the New Town D..

Posted in Taxation |   1257 hits

As per sec 68 if the assessee fails to provide the details of credit worthiness of creditor than AO can treat the loan as income

 25 May 2012

The facts in brief are that the AO during the assessment proceedings noted from details of unsecured loans that the assessee had taken unsecured loan of Rs.14,60,052/- from Shri Balwantbhai Grewal during the year. The AO therefore, asked the assessee..

Posted in Taxation |   2551 hits

Preventive detention order in respect of a person who is already in custody in respect of criminal case :

 24 May 2012

Facts: H.S Singh was arrested by the Imphal Police under Section 302 of IPC, read with Section 25(1-C) of the Arms Act, 1959. The District Magistrate, Imphal West passed the detention order dated 30.6.2011 under the Act on various grounds with a..

Posted in Others |   2459 hits

Termination of the agreement depends upon the clause mention in the agreement entered into by the parties

 24 May 2012

The petitioner had entered into an agreement dated 28.02.2000 titled “Petrol / HSD Pump Dealer Agreement for Corporation Owned / Leased Pumps” with the respondent No.1 IOC, where under the respondent No.1 IOC had appointed the petitioner as its deale..

Posted in Corporate Law |   6634 hits

Capital gain from transanction in the portfolio management cannot be treated as business income

 24 May 2012

At the outset, the learned counsel for the assessee submitted that the assessee had filed an appeal before the ITAT being aggrieved by the order of learned CIT(A) who had treated the short term capital gains of `82,32,316/- as business income. The IT..

Posted in Taxation |   2044 hits

Assessee must give proper explanation of the amount deposited in the Bank account of the assessee or to prove that account not belong to him

 24 May 2012

That having regard to the facts and circumstances of the case, Ld. Commissioner of Income Tax (Appeals) has erred in law and on facts in not quashing the impugned assessment order passed by Assessing Officer u/s. 147 that too without the serving the ..

Posted in Taxation |   1135 hits







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