The petitioner - Linde had formed a consortium with Samsung through MOU for jointly submitting a bid to secure a tender floated by OPAL to execute a project on turnkey basis. The proposal was accepted by OPAL. The consortium entered into an agreement..
Two writ petitions were filed under Art. 226 of the Constitution of India, challenging the jurisdiction of the first respondent to (i) reopen the assessment by issue of a notice under section 148 of the Income Tax Act, 1961 (“the Act”) and (ii) to tr..
Assessee is a company engaged in the business of manufacturing of internal combustion engines had filed the return of income for the Assessment Year 1997-98 on 30.11.1997 declaring the total income of Rs.41,93,64,490/.The Assessing Officerassessed th..
The appellants who were tenants of different premises in Mumbai had mortgaged the premises to different banks as securities against loans. The appellants defaulted in repayment loans. The respondents issued notices of 60 days period under SARFAESI A..
Justice K. Vinod Chandran has held that that the graduate degree obtained through the distance education mode, can not be considered as an eligible qualification for admission to three year LL.B course...
The bench comprising of Justice Pradeep Nandrajog and Justice Jayant Nath on a writ petition filed in public interest found political parties BJP and Congress to be guilty of violating Foriegn Contribution (Regualtion) Act, 1976 by accepting foreign ..
The Delhi High Court dismissed the plea of unaided private schools, seeking a stay on Delhi government's nursery admission guidelines including scrapping of 20% Management Quota. Important highlights from the judgment by bench comprising Chief Jus..
This is a set of two revenue’s appeals for A.Y. 2004-05 and 2005-06 on the quantum assessment and the corresponding cross-objections by the assessee. Revenue has also filed appeal against deletion of penalty u/s 271(1)(c) for A.Y. 2005-06...
The assessee is a Company and is engaged in the business of manufacturing of white crystal sugar. It filed its return of income on 25.11.2006 declaring total income of Rs.1,01,251/-. The Ld.AO complete the assessment u/s 143(3) on 31.12.2008 determin..
This appeal has been preferred by the Revenue against the order of Commissioner of Income Tax(A)-III, New Delhi dated 1.11.2012 in Appeal No. 619/11-12/C.I.T.(A)-III for AY 2005-06..
This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-VII, New Delhi dated 24.6.2011 pertaining to assessment year 2008-09..
A brief analysis of the study depicts that though the assessee was proceeded ex-parte, the learned CIT(A) has not decided the matter on merits...
The assessee is in appeal against the order dated 16.09.2009 passed by the ld. CIT(A) in the matter of an assessment made by the AO u/s. 143(3) of the Income Tax Act, 1961, (“the Act”) for the A.Y. 2004-05...
This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-VII, New Delhi dated 24.6.2011 pertaining to assessment year 2008-09...
This is assessee’s appeal against CIT(A)’s order dated 2-07- 2012 relating to A.Y. 2008-09. Various grounds are raised, which in effect raise following issues: (i) disallowance of expenditure; and (ii) disallowance of business expenditure. ..
It is very unfortunate litigation between the husband/petitioner and wife/respondent who are Advocates of the Supreme Court and of this Court. They got married on 25th January, 1996. However, in the year 2004, the husband, who is the petitioner herei..
This is an appeal filed by the assessee against the order dated 02.09.2011 of CIT-XIII, New Delhi pertaining to 2006-07 assessment year. At the time of hearing no one was present on behalf of the assessee as such the appeal was passed over. In the se..
The petitioners carry on business, inter alia, of manufacturing dye-stuffs and dye-intermediates. In the manufacture of dye-stuffs and dye-intermediates one of the raw materials used is a product known as "Naphthalene". The main commercial source of ..
(A) A lease of immovable property from year to year, or for any term exceeding one year, or reserving a yearly rent, can be made only by a registered instrument. (B) Since the lease was for a period exceeding one year, it could only have been..
Facts : The brief facts of the case are that the assessee is a private limited company and is engaged in the business as builder and developer. Return for the year under consideration was filed on 31.10.2007. The case of the assessee was selecte..