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Lawyersclubindia Judiciary

Rule 8D is not applicable on the Assessment year before Rule 8D come in to force

 13 January 2012

After hearing the rival submissions and on careful perusal of materials available on record keeping in view of the fact that since the assessment year involved in this appeal is relating to A.Yr. 2004-05 as per the decision of the Hon’ble Bombay High..

Posted in Taxation |   1042 hits

Declaration made under sec 6 of LA Act is to be set aside if appearing is not given under sec 5A to the appellant which is substantive right of appellant.

 13 January 2012

The appellant, which is a private limited company was entrusted by seventeen joint owners of the premises known as “Industry House” at No.10, Camac Street, Calcutta – 700 017 (for short, ”the said premises”), to look after the day -to- day management..

Posted in Civil Law |   1223 hits

In preparation of Tenancy Agreement all factors should be taken in to consideration which can increased the cost

 13 January 2012

Whether the Haryana Housing Board (for short, `the Board’) could ignore the time limit of 7 years specified in clause 2(w) of the Hire Purchase Tenancy Agreement executed by the appellants as per the requirement of Regulation 11(4) of the Housing Boa..

Posted in Civil Law |   1033 hits

Transfer Petition filed under sec 9of Hindu marriage Act is to be allowed and transfer the same along with all the records

 13 January 2012

On 6th December, 2008, the Respondent No.1, husband, filed an application under Section 9 of the Hindu Marriage Act, 1955 (Case No.609 of 2008) against the Petitioner, for restitution of conjugal rights. Unable to bear the shock of the incidents, whi..

Posted in Criminal Law |   4097 hits

Until and unless there was actual expenditure for earning the exempted income there could not be any disallowance under sec 14A

 11 January 2012

The short issue involved in these appeals is: whether common expenses incurred by an assessee can be allocated towards taxable and non-taxable income under the provisions of Section 14A of the Income Tax Act, 1961 (hereinafter referred to as the „I.T..

Posted in Taxation |   1103 hits

The State has been granted power to curb the right of personal liberty of an individuals under Criminal law and also under law of preventive detention

 11 January 2012

Under the Detention Order No.Cril/NSA/No.10 of 2011, Imphal, the 31st January, 2011, issued by the District Magistrate, Imphal West District, Manipur, the Appellant’s husband, Yumman Somendro @ Somo @ Tiken, was detained under the provisions of the N..

Posted in Criminal Law |   1286 hits

When Rule 8D is not applicable the provision of sec 14A is to be followed and AO is duty bound to determine the expenses related to particular income

 11 January 2012

Briefly stated facts of the case are that the assessee company is engaged in the business of Trading in Electric Motors, Fans, Laboratory equipments and generation of Wind Power filed return declaring total income at Rs.11,60,151/-. During the course..

Posted in Taxation |   1329 hits

If condition of revocation of permission granted for use of trade mark is fulfilled than step can be taken to revoked the permission

 11 January 2012

I do not find any force in this contention of learned senior counsel that the plaintiff had acquiesced in the defendants use of trademarks/ trade name for a period of more than twenty one years after the plaintiff acquired the ownership of trademarks..

Posted in Civil Law |   1040 hits

In the absence of appearance on the date of hearing and absence of application for adjournment may cause the appeal dismissed

 10 January 2012

When the matter was called on for hearing, nobody appeared on behalf of the assessee nor was any application for adjournment filed. From the acknowledgement-cum-notice, it is transpired that the assessee’s representative has noted the date of hearing..

Posted in Taxation |   1004 hits

When two suits are related or similar that should be disposed by the single judgment

 10 January 2012

These appeals filed against judgment dated 22.2.1999 of the learned Single Judge of the Karnataka High Court represent culmination of the dispute among the heirs of Shri D. Yellappa, who died intestate on 27.03.1978, in relation to his properties...

Posted in Civil Law |   1031 hits

Invocation of sec 17(1) and (4) is to be treated only when the party failed to produced any material to justify elimination of inquiry under sec 5A

 10 January 2012

The questions which arise for consideration in this appeal are whether the Government of NCT of Delhi could have invoked Section 17(1) and (4) of the Land Acquisition Act, 1894 (for short, ‘the Act’) and dispensed with the rule of hearing embodied in..

Posted in Civil Law |   910 hits

If hardship of the land lord is more than the tenant than eviction is permissible

 10 January 2012

According to the appellants when the house in question was purchased by them the respondent was occupying two shops facing the road and two rooms situate at the rear of the said shops as a tenant of the previous landlord at the rent of Rs.35/- per mo..

Posted in Civil Law 2 comments |   1434 hits

As per order 27 Rule 5A where a suit instituted against public officer than govt should joined as a party to the suit

 09 January 2012

The appellant herein is the Coal Mines Provident Fund Commissioner through the Board of Trustees, constituted under Section 3 of the Coal Mines Provident Fund and Miscellaneous Provisions Act, CMPF Organisation, Dhanbad. The Respondent was appointed ..

Posted in Civil Law 1 comments |   3378 hits

When a person released on bail from competent criminal court than caution should be taken for scrutinizing validity of the order of preventive detention on the same basis

 09 January 2012

The legality of the detention order dated January 10, 2011 was challenged by the present appellant, who is son of the detenu, in the Bombay High Court at Aurangabad Bench, Aurangabad. The Division Bench of that Court dismissed the Criminal Writ Petit..

Posted in Criminal Law |   1723 hits

Influence on Assignment deed for trade mark on date subsequent to the date of registration of case relating that trade mark will be decided by Tribunal

 09 January 2012

According to the provisions of the Trade Marks Act, for getting registration of a trade mark, an application is required to be filed in accordance with the provisions incorporated in the said Act. Such an application is required to be advertised and ..

Posted in Taxation |   1218 hits

Sec 269SS and Sec 269T of the Act which attract penalty under sec 271 is not violated by share application money and repayment thereof

 09 January 2012

Assessing Officer levied penalty under section 271D for the assessment year 2004-05 in respect of M/s. J.A. Land & Housing Dev. India Limited and also in assessment years 2005-06 & 2006-07, as well as under section 271E of the Income Tax Act for the..

Posted in Taxation |   1863 hits

Loss incurred on refund of advance received from the customer is to be allowed irrespective to the use of the fund

 09 January 2012

Facts in brief are that during the course of assessment proceedings, the Assessing Officer noticed that the assessee has claimed deduction of Rs.64,41,673 on account of loss being exchange difference on refund of customer’s advance. It was also notic..

Posted in Taxation |   1018 hits

As per sec 14A of IT expenses incurred to earn tax free income is liable to be disallowed

 09 January 2012

The captioned appeals being three (3) in number are directed against a common judgment of the Income Tax Appellate Tribunal (hereinafter referred to as the Tribunal) dated 22.02.2008 ITA No.1367/2008 relates to Assessment Year 1991-1992; ITA No.1..

Posted in Taxation |   1210 hits

As per sec 6 of Bombay Court Fee Act 1959 the value determinable for the computation of court fee and the value for Jurisdiction shall be same

 09 January 2012

The respondent/ plaintiff presented suit claiming the declaration that the plaintiff is entitled to a deed of conveyance in respect of plot of land admeasuring 3,250 sq.yards equivalent to 2,717 sq.meters bearing Survey No.27, Hissa No.1 correspondin..

Posted in Civil Law |   6790 hits

Depreciation cannot be added back when the same was allowed as application of income under the head capital expenditure

 06 January 2012

The assessee is a public charitable trust. It is registered u/s 12A(a) of the Income Tax Act. Its income is eligible for exemption u/s 11 of the Act subject to the conditions specified therein. In the income and expenditure account submitted by the a..

Posted in Taxation |   1091 hits







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