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Judgments and Orders

Non-mention in order does not mean that submission not considered

 27 November 2012

In the present application, the assessee has contended that in the aforesaid order, a typographical mistake has crept in inasmuch as in para 10 of our said order, we have wrongly extracted the portion of para 3 of the CIT (A)’s order, taking it to be..

Posted in Taxation |   1806 hits

Applicability of section 44AE is depend upon fulfillment of condition prescribed

 26 November 2012

the relevant facts as available from the concerned orders are that the assessee, during the year, was engaged in the business of plying of trucks/tankers to various oil companies and derived income from house property also. He declared income on nine..

Posted in Taxation |   2288 hits

Treatment of income from house property of director

 26 November 2012

The brief facts about the case are that assessee is an individual and she filed her return of income for the Assessment Year 2007-08 declaring total income of Rs.1,66,425/-. The income consisted of salary income from Shashi International Pvt. Ltd. in..

Posted in Taxation |   1561 hits

Claim made through invalid revised return can also be considered

 24 November 2012

The appellant has raised following grounds of appeal:- (1) “The learned CIT(A) has grossly erred on the facts of the case and in law upholding disallowance of actual incurred expenditure of Rs.3,20,514/- being the management fee paid to ICICI Prud..

Posted in Taxation |   1764 hits

The Court is not bound to answer in the negligence of appellant

 24 November 2012

This case was listed for hearing before the Tribunal on 15-10-2012 and for this assessee was informed. Today i.e. on 15-10-2012 when the case was called on board, none appeared on behalf of the assessee nor any request for adjournment has been filed ..

Posted in Taxation |   1512 hits

Application for seeking direction after passing order

 23 November 2012

These are the applications for seeking certain directions in view of the subsequent developments after the order passed on 5.7.2012. We have heard Mr. C.A. Sundaram, learned senior counsel for the petitioners and Mr. Mukul Rohtagi and Mr. Jaideep..

Posted in Civil Law |   2394 hits

Amendment in section 194H by insertion of provision 3 is not applicable retrospectively

 23 November 2012

The present case is identical and similar to the issue decided by COD’s and the amendment made through the Finance Act, 2007 wherein it has been provided that tax shall not be deducted on payments of commission or brokerage payable by Bharat Sanchar ..

Posted in Taxation |   1739 hits

It is enough to proved the source of investment

 23 November 2012

The facts as per the relevant orders are that a search was conducted on the assessee on 15.01.2009, together with searches in the Gopal Zarda group of cases. The assessee individual is a partner in certain firms and has, during the year, derived inco..

Posted in Taxation |   1467 hits

Depreciation of asset of the institution under section 12A to be deducted to arrive at income available for charitable purposes

 22 November 2012

On the facts and in the circumstances of the case, the Ld. CIT(A) erred in allowing depreciation on certain fixed assets, particularly when full cost of such assets stood allowed in earlier years as application of income and further allowance by way ..

Posted in Taxation |   2464 hits

Liability appearing in BS not attract section 41(1) and expenses on business promotion without supporting is disallowed subject to limit

 22 November 2012

The Learned CIT(A) has erred in law, on facts and circumstances of the case in assuming jurisdiction for giving direction for disallowing expenditure in the year which was not before him such directions are beyond the scope of statutory powers of CIT..

Posted in Taxation |   1550 hits

In the interests of justice issue can restore back to the file of the learned CIT(A) with appropriate direction

 21 November 2012

This is an appeal filed by the assessee against the order dated 3.08.2010 of the Commissioner of Income-tax (Appeals)-XIX, New Delhi pertainng to the Assessment Year 2003-04 on various grounds. However, at the time of hearing the assessee filed an a..

Posted in Taxation |   1438 hits

Order not supported by reasoning deserve to be set aside

 21 November 2012

The relevant facts borne out from the assessment order are that as against the returned income of Rs.89,130/- the income was assessed at Rs.6,18,135/- wherein the Assessing Officer made additions on account of undisclosed capital gain; unexplained ag..

Posted in Taxation |   1948 hits

Compensation to a victim in accident granted under two head pain and suffering and loss of amenities of life

 20 November 2012

Despite many a pronouncement in the field, it still remains a challenging situation warranting sensitive as well as dispassionate exercise how to determine the incalculable sum in calculable terms of money in cases of personal injuries. In such asses..

Posted in Civil Law |   2552 hits

As per section 11(2) parties can agree the appointing of arbitrator and in the absence of such agreement section 11(3) to be followed

 20 November 2012

These appeals have raised the question about the procedure that is being followed by Calcutta High Court in consideration of the applications under Section 11 of the Arbitration and Conciliation Act, 1996 (for short, ‘1996 Act’). When the special lea..

Posted in Civil Law |   1912 hits

No recognition can be granted to any institution for conducting teacher training course unless fulfillment of conditions laid in Sections 14(3) or 15(3) read with Regulations 7 and 8

 19 November 2012

Acquisition of knowledge and obtaining of necessary training for imparting education have their immense signification. As C. immons would like to put it “The secret of successful teaching is to teach accurately, thoroughly, and earnestly” and one may..

Posted in Civil Law |   2118 hits

Exercise of power by president under Article 143(1) of the Constitution of India

 19 November 2012

In exercise of powers conferred under Article 143(1) of the Constitution of India, the President of India has on 12th April, 2012, made the present Reference..

Posted in Civil Law |   4745 hits

Authority of central information commission under section 8(1)(j) to deny information of respondents by considering personal

 17 November 2012

We are, in this case, concerned with the question whether the Central Information Commissioner (for short ‘the CIC’) acting under the Right to Information Act, 2005 (for short ‘the RTI Act’) was right in denying information regarding the third respon..

Posted in Civil Law |   2102 hits

Principle of ‘equal pay for equal work’ requires consideration of various dimensions of a given job

 17 November 2012

The appellant was initially appointed as a Laboratory Assistant in Group D on 29th December, 1961 in the National Dairy Research Institute (hereinafter referred to as ‘NDRI’). On 13th January, 1966, he was promoted as a Lower Division Clerk (Junior C..

Posted in Civil Law |   4462 hits

Willful concealment is not an essential ingredient for attracting civil liability and prosecution under section 276C

 16 November 2012

After analysing the facts of this case, considering the submissions made by the learned Advocates for the parties and the materials placed before us, we cannot brush aside the fact that the assessee ompany is a well known and reputed Chartered Accoun..

Posted in Taxation |   1692 hits

Validity of order passed by majority as per section 255(4) of IT

 16 November 2012

The assessee company is engaged in the business of operation and management of hotels owned by third parties. The assessee has taken over the management of the hotel property, viz. Tulip Star Mumbai, situated at Juhu Tara Road, Juhu, Mumbai. The asse..

Posted in Taxation |   1536 hits







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