On the facts and in the circumstances of the case and in law, the CIT(A) has erred in deleting the addition of Rs.9,96,50,000/- made by the Assessing Officer u/s 68 of the I.T. Act, 1961 being the unexplained share capital and share premium of Rs.1,0..
From the judgment it is cleared that the assessee is not interested in the prosecution of this appeal. Considering the facts and keeping in view the provisions of Rule 19 of the Income Tax Appellate Tribunal Rules, as were considered in the cases of ..
None appeared on behalf of the assessee when the appeal was called for hearing nor any request for adjournment was filed. Even before the Assessing Officer[AO in short], none appeared while last notice dated 9.12.2010 issued u/s 143(2) & 142(1) of th..
Opinion amongst different benches of the Tribunal in respect of scope of assessment framed u/s 153A, i.e. whether addition can be made on items in respect of which no incriminating material is found in search. The decisions in favour and against of t..
The relevant facts for adjudication of ground No.1 are that the assessee is a charitable institution engaged in carrying out religious and charitable activities within the ambit of section 2(15) of the Income Tax Act. These charitable activities have..
Facts: These appeals have been filed by the Union Territory of Lakshadweep against an order dated 16th January, 2012 passed by the High Court of Kerala at Ernakulam whereby the High Court has directed the appellants to process the applications mad..
The brief facts in apropos these grounds are that the assessee, Boskalis Dredging India P.Ltd, is a company incorporated in India on 5th January,1996. It is engaged in the business of undertaking inter alia capital and maintenance dredging projects a..
Section 80HHC- Deduction in respect of profits retained for export business.— xxx (3) For the purposes of sub-section (1),-- (a) where the export out of India is of goods or merchandise manufactured or processed by the assessee, the profits deriv..
Facts : Verma (PW-1) along with SubInspector Chander Pal Singh (PW-2), were on patrolling duty; They stated to have seen through the focus light of the police jeep two young men trying to pull out a girl in an injured condition by opening the rea..
Company Petition No.95 of 2004 was a petition under Sections 391 and 394 of the Companies Act, 1956 (hereinafter referred to as „the Act‟) vide which sanction of this Court to the scheme of Amalgamation of Indrama Investment Private Limited (transfer..
The observation of the case is giving rise to the aforesaid substantial question of law are these. The assessee is a partnership firm consisting of two partners namely Manoj Gupta and his wife Shallu Gupta. It filed a return of income on 02.12.2003 ..
The brief facts of this issue are that while doing the scrutiny assessment Assessing Officer has added an amount of Rs.23,49,260/- by observing that: “During the course of survey, a compact disc containing books of a/cs. were impounded. The print ..
This intra court appeal impugns the order dated 22nd December, 2010 of the learned Single Judge dismissing in limine WP(C) No. 8558/2010 preferred by the appellant. The said writ petition was preferred impugning the decision dated 12th November, 2010..
From the observation we came to know that only claiming fact is not enough to appreciate the appropriate authority to accept the contention and decide in favor of the appellant, the appellant must give proper supporting evidence. ..
The brief facts of the above issue are that it was found by the Assessing Officer that the assessee has allowed M/s. Hutchison Max Telecom Ltd. to erect the tower on their terrace in consideration of an amount of ` 5,93,700 and claimed as income from..
As per version of the complainant namely Kamini, she had come into contact with the accused/petitioner no.1 namely Ankur Bhanot on the Facebook, wherein he had proposed her for marriage. In pursuance thereto a Roka ceremony was held in Amritsar, wher..
The petitioner before us is teaching in Ramjas College of Delhi University and took over charge as its Vice-Principal in January, 2007. 04 male students of the College submitted complaints alleging sexual harassment at the hands of the petitioner, to..
The brief facts leading up to the filing of the present appeals may be noticed. M/s. Harsh International Pvt. Ltd., one of the appellant, herein, is a company engaged in the manufacture of chewing tobacco. It was registered under the Central Excise L..
Briefly stated, the facts of the case are that the assessee filed its return of income on 30.10.2002, inter alia claiming the deduction u/s.80HHC. The return was proceeded u/s.143(1)(a). There was no regular assessment under the provisions of the Act..
Observation of the case is When witnesses from distant places are sought to be summoned, early conclusion of the trial becomes so much more difficult apart from the fact that the prosecution will have to bear additional burden by way of travelling ex..
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