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Judgments and Orders

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 |   1786 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 |   1392 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 |   2146 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 |   22839 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 |   3351 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 |   1111 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 |   2258 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 |   1174 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 |   1469 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 |   1543 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 |   1280 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 |   2563 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 |   2473 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 |   6715 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 |   2056 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 |   1156 hits

Sec 25 Company is governed by its MOA and AOA and I case of any alteration it should take approval from authority before such alteration

 23 May 2012

The disputes in the present case centre around the election to Sports Working Committee of the Delhi District and Cricket Association (DDCA). Sports Working Committee is a smaller body within the DDCA‟s Executive Committee...

Posted in Corporate Law |   2378 hits

AO have no right to take decision without supporting evidence and assessee must give explanation to his claim

 23 May 2012

Facts indicate that in this case, the assessee was a proprietor of a boutique, which she was running at Naraina Vihar, New Delhi. She had inherited jewellery from her late mother and father from the locker which was relinquished to her vide a Relinqu..

Posted in Taxation |   1127 hits

As per sec 292BB if assessee appeared or co-operated in any proceeding it will be deemed that all notice are duly served upon him

 23 May 2012

On the facts and in the circumstances of the case, the Ld. CIT(A) has erred on facts and in law in quashing the assessment despite the specific saver provided under the Act by way of section 292BB because section 292BB of the Income Tax Act, 1961 pro..

Posted in Taxation |   1549 hits

Date of payment of TDS on or after due date of filling return is not the ground to disallowe the deduction of the amount related to TDS

 22 May 2012

The revenue has raised the following grounds of appeal:- “1.That on the facts and in circumstances of the case the ld. CIT(A) erred in holding that once the profit is estimated after rejecting books of accounts, there is no scope for further disal..

Posted in Taxation |   1887 hits