The appellant and other legal representatives of Swaran Singh filed a petition under Section 166 of the Motor Vehicles Act, 1988 (for short, ‘the Act’) for award of compensation to the tune of Rs. 4 lacs. They pleaded that the accident was caused due..
The captioned appeal is fixed for hearing before the Hon’ble ‘G’ Bench today. The appellant has received partial relief. As the tax effect of the remaining issue is not significant, the appellant does not wish to pursue the appeal. In the circumstanc..
The only ground of appeal shows the grievance of the appellant against the order of the Ld. CIT(A)-39, Mumbai. who held that the interest to the tune of Rs..41,05,081/- should be considered for working out the disallowance u/s.14A of the Act. Briefly..
On the facts and in the circumstances of the case, the learned CIT (A) has erred in law and on facts in deleting the disallowance made by the Assessing Officer on account of N deduction claimed by the assessee u/s 80HH of the Income Tax Act, 1961...
We have heard both the sides and perused the material placed before us. The facts of the case are that the impugned appeal has originated from the assessment order dated 28.12.2010 which was passed by the Assessing Officer in pursuance to the order u..
Referring to the grounds of appeal, it was submitted by the learned AR that the assessee had reasonable and sufficient cause for non-appearance before CIT (A) as Shri Ajay Gupta was suffering from high blood pressure. He submitted that otherwise also..
The return of income in the present case was filed at a loss of Rs.19,03,733/-. The only addition made to that loss is regarding depreciation claimed on computers which is granted by the Assessing Officer @15% as against the claim of the assessee of ..
In the above mentioned complaint filed by the respondent, it has been averred that in the year 2007, a payment of Rs. 4,50,000/- was made to the petitioners as part payment for purchasing a flat in the project named “Shivkala SRS Glamour”, which was ..
The facts, in brief, are that the assessee is a Doctor by profession and also a partner in Shushrusha Hospital & ICU. During the year under consideration, the assessee filed his return of income declaring total income at Rs. 2,94,000/-. Subsequently,..
. In the case of Commissioner of Income-tax vs. Multiplan India (P) Ltd.; 38 ITD 320 (Del), the appeal filed by the revenue before the Tribunal, which was fixed for hearing. But on the date of hearing nobody represented the revenue/appellant nor any ..
From the observation we can find the following fact.. The assessee is a company engaged in management consultancy, implementation of internal controls, system audits, arranging finance from financial institutions and financing and advisory services ..
That being so and in view of the recent CBDT Instruction No. 3 of 2011 dated 9th February, 2011 reported in (2011) 332 ITR 1 (Statutes) and the ratio of the decision of the Hon’ble Jurisdictional High Court in the case of CIT v. Madhukar K. Inamdar (..
This appeal has been preferred against the impugned judgment and order dated 19.7.2011 passed by the High Court of Judicature at Allahabad in CMWP No. 39609 of 2011, wherein the case of the appellant against the order of punishment in disciplinary pr..
Analysis of the case found the following ... Ground no. 1 is regarding the disallowance of interest u/s. 14A. We have heard the learned AR as well as the learned DR and considered the relevant material on record. Both the parties have agreed that th..
On the facts and circumstances of the case, the ld. CIT(A) has erred in overlooking the fact that though similar issue was raised during A.Y. 2005-06 and 2006-07 and decided in favour of the assessee by the Hon’ble High Court of Delhi, but the Custom..
Out of the 05 (Five) Grounds of Appeal filed by the appellant against the order of the CIT(A) dt. 01-12-2010, the following 03 (Three) Grounds of Appeal are effective. They are: “The learned CIT(A) 21 erred in upholding the adding back to the tota..
The present petition under Section 34 of the Arbitration & Conciliation Act, 1996 (‘Act’) is directed against the Award dated 25th January 2006 passed by the learned Arbitrator (‘Respondent No.2’) holding that the claims of the Petitioner in respect ..
The Companies (Amendment) Ordinance, 1998 (No.19 of 1998) sub-section (5) of Section 205A of the Companies Act (hereinafter referred to as the „Act‟), 1956 was amended as regards transfer of unpaid dividend account of a company to the fund establishe..
Facts: Shri Swaran Singh died in a road accident when the Maruti car in which he was travelling with Varinder Singh went out of control. Varinder Singh, who was driving the vehicle also suffered multiple injuries and died on the spot. - The appell..
In the present case also, no obligation on the part of the respondents to frame the Rules, notwithstanding the impracticality thereof, is established. It is purely a policy matter. The Supreme Court in Kanhaiya Lal Sethia Vs. UOI (1997) 6 SCC 573 hel..