On the facts and circumstances of the case and in law, the learned CIT(A) erred in upholding the action of the AO in disallowing an ad-hoc amount of Rs. 1,25,000/- towards gift expenses on the alleged ground that the gift expenses are not incurred wh..
Before us, both the learned Representatives agree that the tax effect in the Revenue’s appeal is less than ` 3,00,000. As per CBDT Instruction no.3 of 2011, dated 9th February 2011, the appeal before the Appellate Rishabh Investments P. Ltd. Tribuna..
The instant appeal concerns, two of the several purchase orders placed by the respondent „Milkfood Ltd.‟ upon M/s.Dany Dairy Food Engineer Ltd. (DDFE) i.e. the purchase orders dated May 25, 1988 and September 10, 1988, for due performance of which, a..
Briefly stated facts of the case are that the assessee company is engaged in the business of manufacturing of Soya Oil. In the case of Ruchi Soya Group, a search and seizure action u/s 132(1) of the Income Tax Act 1961 (the Act) was carried out by th..
We find that the only grievance of the Revenue is that the amendment brought in the Income Tax Act u/s. 40(a(ia) was only effective from 1.4.2010 and not retrospective in nature..
Facts: Vineshwari along with her brother, ,was having a bath in the water. Kali Charan and Ganeshi, PW 2, were grazing their cattle in the field situate at a short distance. The accused-appellant, a resident of the village, cajoled Vineshwari to a..
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 ..
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 ..
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..
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 ..
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..
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..
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..
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..
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..
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..
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..
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..
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..
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..
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