In this appeal the assessee has raised various grounds, but only dispute is regarding the confirmation of levy of penalty u/s.271(1)(c) of the I.T. Act. The assessee has filed an appeal in the name of ‘Dimples Cine Advertising Pvt. Ltd.’, whereas the..
Briefly stated facts of the case are that the assessee paid a sum of Rs.9,54,684/- to a foreign bank without deduction of tax at source. In the audit report, it was mentioned that it was a usance interest paid under the letter of credit and hence not..
Facts: By notification the Government of India proposed the acquisition of 2275 Bigha and 18 Biswa land of village Kotla for planned development of Delhi. The husband of respondent No.1, who is said to have purchased 1000 sq. yards land forming par..
After hearing both the parties, we find that during assessment proceedings the AO noticed that the assessee has declared sales figure of Rs.1,34,45,538/-.The assessee was asked to file details of the sales and labour charges which were accordingly fu..
On the facts and in the circumstances of the case and in law, the Ld. CIT(Appeals) erred in holding that the assessee branch is not the PE in respect of the business done out of the supplies made by foreign principal and accordingly, its business pro..
The prosecution alleged that on 30.12.2005 information was received through wireless, by police post East Uttam Nagar that a woman had been stabbed at RZB-36A, Pratap Garden. The SHO reached the spot and found that three or four police personnel from..
After considering the rival submissions and perusing the relevant material on record, it is observed that similar disallowance was made by the AO in the immediately preceding assessment year i.e. 2005-06. The Tribunal, vide its order dated 31-01-2012..
At the very outset, the ld. counsel for the assessee contended that the AO passed order u/s.195(2) treating the assessee as in default by considering the price of the product as fees for technical services. He took us through the impugned order in wh..
The CIT thereafter issued notice dated 24.2.2009 under Section 263 of the Income Tax Act, 1961 (“Act” for short) recording the following reasons: “From the computation of income filed with the return, it appears that this profit on sale of proper..
This company was incorporated in 1948 with registered office at Calcutta. The authorized capital of the company was Rs. 10 lacs consisting of 4000 6% tax free redeemable cumulative preference shares of Rs. 100/-each and 6000 ordinary shares of Rs. 1..
The appellants in both the appeals were employed as teacher in the respondent no.2 Delhi Public School, Mathura Road, New Delhi and on attaining the age of 60 years on 31st July, 2010 and 30th April, 2010 respectively, were retired from service. Thei..
Initially, the petitioner had approached this Court by way of a writ petition being WP(C) No. 5877/2001 which was disposed of by an order dated 21.05.2002. Primarily, in that writ petition, the petitioner had sought release of the terminal benefits o..
These two applications were heard on 1.3.2001. The learned Sr.Counsel for the petitioners, Shri Mitra, submitted as follows: At the time when the petition was heard, there was no document available with the petitioners to support their claim that t..
Briefly stated, the facts of the case as set out in the writ petition are that in May, 2011, the petitioner had passed the intermediate examination from the CBSE Board. On 02.11.2011, the petitioner had applied for IIT JEE-2011 in the reserved catego..
The grounds raised read as under: “(i) 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 passing the order u/s. 154 even though there was no error apparent from..
The respondent workman was appointed as a conductor with the appellant on 2nd September, 1989. He was on 24th June, 1993 served with a charge sheet for not issuing tickets to the passengers inspite of collecting the fare. Departmental inquiry was hel..
The facts of the instant case, in brief, are that the petitioner incorporated a company in the year 1995 under the name and style of Maha Bhairav Plantation Pvt. Ltd. having its registered office at 308, Vinay Place, 11, Ashoka Marg, Lucknow-226001. ..
The allegations of Directorate of Revenue Intelligence (DRI) against the petitioner are that acting on a specific information that a consignment of ketamine was being attempted to be exported to Canada based consignee, concealed in misc. goods by a D..
Facts: Applicants, herein had filed Writ Petition before the High Court of Madhya Pradesh challenging the constitutional validity of Madhya Pradesh Niji Vyavsayik Shikshan Sanstha Adhiniyam, 2007 and the Rules framed thereunder. - Writ Petition was..
Facts of the case is that the assessee filed return of income for the relevant Assessment Year 2005-06 on 28.10.2005 disclosing ‘Nil’ total income after claiming deduction u/s. 10B of the Act of Rs.6,30,71,257/-. Assessment u/s. 143(3) of the Act was..
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