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Lawyersclubindia Judiciary

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 |   1437 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 |   3382 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 |   1729 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 |   1222 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 |   1867 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 |   1030 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 |   1213 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 |   6797 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 |   1095 hits

Interest on delay payment covered by principle of mutuality cannot be made addition by AO

 06 January 2012

. The facts which revealed from the record are as under. The assessee is Co-operative Housing Society. The return filed by the assessee was selected for scrutiny and assessment was completed u/s.143(3). It was also noticed by the A.O. that the asses..

Posted in Taxation |   1158 hits

If notice given is not properly replied by the appellant than the appeal deserved to be dismissed

 06 January 2012

At the time of hearing of the appeal, neither the assessee nor any of his authorized representative were present, although, the last notice for hearing the appeal on 11.08.2011 was sent at the address given by the assessee in form no.36. The same has..

Posted in Taxation |   886 hits

Detention order passed after due application of mind and on the basis of proper material record is valid

 05 January 2012

The petitioner has alleged that one Surender Singh s/o Charan Singh was holder of valid PS-3 licence for the year 2010-2011 for sale, purchase and storage of Poppy Straw and Poppy Powder upto total quantity of 5000 KG. Shri Surender Singh was carryin..

Posted in Criminal Law |   1602 hits

Parties in controversy if entered in a settlement in writing than no order shall continue

 05 January 2012

Learned counsel for the appellants states that under RFA(OS) No.7-10/2005, challenge was made to the preliminary decree dated 04.02.2005, as per which share of the litigating parties was determined. Counsel states that parties entered into a settleme..

Posted in Civil Law |   1025 hits

Amount on which TDS deducted than no matter it was included or not

 05 January 2012

Brief facts of the case are that in the relevant assessment year, the assessee-firm derived income from business of civil construction. The assessee had filed its return of income declaring total income of Rs.68,970/-. The Assessing Officer noticed f..

Posted in Taxation |   1114 hits

The appeal does not mean merely filling of appeal but effectively pursuing it

 04 January 2012

If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the referenc..

Posted in Taxation |   978 hits

If assessee holding share as Investment and as Stock in Trade and no question raised on that than it cannot be changed on the basis of amendment in the law

 04 January 2012

Brief facts of the case are that the assessee-company in the relevant assessment year carried on the business of trading in shares and securities and investment in shares and securities. The Assessing Officer noticed that the assessee had shown long-..

Posted in Taxation |   1719 hits

Appeal filed in the violation of the instruction issued by the IT is liable to be dismissed

 04 January 2012

This appeal filed on 12.5.2011 by the Revenue against an order dated 27.1.2011 of the ld. CIT (Appeals)-I, New Delhi, raises grounds relating to addition of i)` 4,66,935/- on account of unexplained bank credit.;ii) ` 4,55,000/- on account of unexplai..

Posted in Taxation |   839 hits

Borrowed fund can not be given as interest free loan to other and on disallowance of exp AO must be mention some reason for such

 03 January 2012

(i) That the sustaining of disallowance of interest Rs. 1,61,226/- by Ld. Commissioner of Income Tax (Appeals) on the ground that assessee has made interest free advance of borrowed funds in arbitrary, unjust, unwarranted and at any rate very excessi..

Posted in Taxation |   1333 hits

Merely passage of time cannot treat unsecured loan no longer payable and it can not invoked sec 41(1)

 03 January 2012

“(i) On the facts and in the circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) has erred in law in deleting the addition of Rs. 13,80,000/- made by the Assessing Officer on account of unsecured loans by accepting unsecured loan ..

Posted in Taxation |   1466 hits

In a case of lessor and lessee the suit can be continued by the person on whom the earlier plaintiffs interest developed

 03 January 2012

.The record shows that the present suit has been filed by the plaintiff M/s DLF Universal Ltd. against five defendants i.e. Delhi Wakf Board who had been arrayed as defendant no.1 and defendants no.2 to 5 who are private parties. This is a suit for p..

Posted in Civil Law |   1408 hits







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