Latest Cases

Manisha Construction Vs. the Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Pune

.....by the a.o for the block period 1-4-1990 to 9-11-2000 the assessee has taken the following grounds of appeal. 1. the ld. cit(a) has erred in law and facts in passing the order confirming the addition of rs. 18,80,870. 2. the ld. cit(a) has erred in adding buck the amount of rs 18,80,870 being losses incurred by the appellant. 3. the ld. cit(a) has (ailed to appreciate the provisions of section 158bb(i)(c) of the act regarding set off of losses during the block period in true and natural spirit. 4. the ld. cit(a) has erred in disallowing sol off of losses without giving proper reasoning for the same.2. the facts giving rise to the aforesaid grounds of appeal may be set out as under. the assessee is a registered partnership firm consisting of mr. rajan h. khinvasara and mr. h. khinvasara as partners sharing profits and losses equally. the firm is engaged in the business of promoters and builders. the assessee firm had filed its return of income regularly upto and inclusive of assessment year 1996-97. the returns for the subsequent assessment years upto the assessment year fallen due before the date of search were not filed. a survey action under section 133a was conducted on.....

Dy. Cit Vs. Binary Semantics Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

.....for short), on 24-12-2003, assessing the total income at rs. 2,95,55,170. the revenue has taken two grounds in the appeal to the effect that on the facts and in the circumstances of the case, the learned commissioner (appeals) erred in directing to exclude from the total turnover : (i) expenditure incurred in foreign exchange in making payments to software professionals outside india; (ii) expenditure incurred in foreign exchange in sending software professional abroad, while computing deduction under section 10a of the act.2. in the assessment order, it is mentioned that the assessee company is engaged in the activity of trading of generic software, and providing customized software development services for domestic and us market, through its two units situated in software technology park, gurgaon. the assessee claimed exemption under section 10a of the act.this section is applicable to an undertaking if the sale proceeds of the articles, things or computer software, exported out of india, is received in or brought into india in convertible foreign exchange within a period of six months from the end of previous year, or within such further period as the competent authority may.....

Air India Ltd. Vs. Dcit, Spl. Range-19/iac Range

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2008)114TTJ(Mum.)844

.....it would not have been hit by section 37(3a)/37(3b).in our view, it would not alter the true character of the expenditure only because of the fact that the payments have been made by the assessee for and on behalf of the advocates/solicitors instead of by the advocates and solicitors themselves. the expenses incurred on advocates and solicitors are essentially legal expenses which are allowable under section 37(1) and not hit by section 37(3a)/(3b). in this view of the matter, ground no. 1 taken by the assessee is allowed. 2. a) the ld. cit(a) erred in confirming the disallowance made by the assessing officer under section 37(3a) n respect of expenses on customer services etc. of rs. 6,00,74,389.23. b) the ld. cit(a) ought to have held that the expenses of rs. 6,00,74,389.23 in respect of expenses on customer services etc. were includible in direct cost incurred by the appellant in providing the services to passengers, in respect of which the appellant had recovered/charged fare to the passengers and as a consequence such expenses were outside the purview of provisions of section 37(3a) and as a consequence not disallowable under section 37(3a). 3. a) the ld. cit(a) erred.....

Mahesh Sah and ors. Vs. Suratia Devi and ors.

Court : Patna

.....and fabricated document and the same is without consideration and not binding upon the plaintiffs.5. as per the case of the defendants, most of the facts stated in the plaint of the plaintiffs are admitted. the genealogy, as stated in the plaint as well as the fact that the lands of khata no. 848 and khata nos. 850 belonged to ram narayan sah are admitted. it is also admitted that after the death of ram narain sah, partition took place between the three sons of ram narain sah and his widow but it is denied that on partition entire agricultural lands measuring 0.64 decimals of lands of khata no. 850 was exclusively allotted to the share of defendant no. 2 rather the defendants have made out a specific case that on partition defendant no. 2 got 1/3rd share in agricultural lands appertaining to khata no. 850 as well as in homestead lands and house appertaining to khata no. 848. it is further said that the defendant no. 2 was in need of money and he approached the defendant no. 1 to purchase 10 dhurs of land of khesra no. 3000 appertaining to khata no. 848 and the defendant no. 1 agreed to purchase the land and thereafter the defendant no. 2 purchased 10 dhurs of land in khesra no......

Ramjanam Dubey Vs. State of Bihar

Court : Patna

.....the pendency of the sessions trial one of the accused chandrika dubey expired and the proceeding so far as he was concerned was dropped.7. the fact that there had been a free for all where lathis were wielded by both parties is not in dispute. the only probable reason for the same appears to be the fact that bishwa nath dubey was attempting to cut the ridge of the lands allegedly claimed by both parties in order to amalgamate the same with his own lands.8. the learned trial judge has ascribed cogent reason for arriving at a finding that all the four appellants were guilty of the offence under sections 147 and 323, ipc only and sentenced them accordingly. he also found accused chandrika dubey guilty of the offence under sections 304, 147 and 323, ipc but his death has saved him from substantive sentence.9. before this court the learned counsel for the appellants sought to submit that the prosecution in its eagerness had failed to establish the origin, genesis, manner and place of occurrence of the case. learned counsel for the appellants was critical of the fact that there was absence of blood at the p.o. which creates a doubt over the prosecution case. it is also submitted.....

Pradip Chakma Vs. State of Tripura

Court : Guwahati

.....to chakma tribal community. on the basis of the said report, a case being kanchanpur p.s. case no. 1(9)90 under section 395/397, indian penal code and section 27, arms act was registered. after investigation, the investigating officer submitted charge-sheet dated 22-1-1992 against 10 (ten) persons and out of them 5 accused persons were sent up for trial and remaining 5 persons were shown as absconders. subsequently, only 4 accused persons, namely, pradip chakma, suraj bijoy chakma, amalendu chakma and niranjan reang faced the trial. out of the said 4 accused persons, the learned trial court acquitted 3 accused persons during the course of hearing under section 232 of the code of criminal procedure. thereafter, the trial was proceeded with only against the present appellant and convicted him for the offence punishable under section 395 of the indian penal code.4. that, during the course of trail 17 witnesses were produced and examined on behalf of the prosecution and the case of the appellant was the total denial of the charge levelled against him.5. that, the learned counsel appearing for the appellant attacked the impugned judgment mainly on the ground that the conviction.....

Hotel Sahara Star Sahara Hospitality Ltd., Formerly Known as Batra Hos ...

Court : Mumbai

Reported in : 2007(6)ALLMR370; 2007(3)BomCR636; (2007)109BOMLR1238; 2007(4)MhLj222

.....no. 33(4), it becomes very clear that in exercising its power to grant previous approval, the government has to apply its mind to the following factors:((a) whether the subject hotel is a star category residential hotel; (b) whether the subject hotel is situate on the independent plot; (c) whether the subject hotel is under one establishment; and (d) whether the subject hotel is approved by the department of tourism. it is submitted that if the aforesaid conditions are satisfied, than the state government is bound to grant additional fsi though subject to some relevant conditions as may be specified in the order. in the instant case, it is submitted that the aforesaid factors are found in favour of the petitioners. the state government therefore has no power to withhold approval. the question of approval by the state government arises only after the planning authority has applied its mind and comes to the conclusion that the building plans are in accordance with the dc regulation and the applicant is entitled to get f.s.i. of two. if the petitioner/applicant has complied with the requirements of the four factors set out earlier, the state government has absolutely no power.....

The Municipal Corporation of Greater Mumbai Vs. B.P. Steel Industries ...

Court : Mumbai

Reported in : 2007(4)BomCR704

.....act, 1910 ('act' for short) as such the electrical inspector had jurisdiction to deal with and decide the dispute between the parties.the facts:3. the petitioner- bombay electricity supply and transport undertaking is an undertaking of the municipal corporation of greater mumbai and is a licensee under the act.4. the petitioner was supplying electricity to respondent no. 1-m/s.b.p.steel industries pvt. ltd. who has a factory located in the compound of m/s. mysore chemicals at plot no. 39/44, sion (e), mumbai. the petitioners factory has four meters installed to consume electricity supplied by the petitioner. however, the dispute involved in the present petition relates to meter bearing no. s-840005 ('subject meter' for short). hence details of other meters are not necessary. 5. the respondent no. 1 faced with complete stoppage of production in the month of november, 1992 and drop in electricity consumption informed the petitioner by their letter 26th june, 1993 that their electricity consumption has decreased. the letter was received by the petitioner on 28th june, 1993.6. it appears that after receipt of the aforesaid letter, the petitioner sent its officers for.....

Suman Dattatraya Kadam Vs. Shobha Kailas Bonekar and ors.

Court : Mumbai

Reported in : [2008(1)JCR370(NULL)]

.....education rules, 1949 more specifically rule 104-a which puts interpretation to the term 'private school' and the other related provisions, namely, rule 105-a and rules 107 to 111 of the said rules, which according to the applicant is a mistake apparent on the face of record.(d) in para no. 17 of the application, grievance is made by the applicant as regards in appropriate consideration of the arguments advanced by the counsel appearing on behalf of the applicant at bar as is reflected in the text of the judgment delivered by the court while answering the reference.(e) lastly, it is contended that the judgment and order delivered by the court does not in effect answer reference referred to it in terms of the reference made by the full bench.2. we have heard the arguments advanced by mr. sapkal, learned counsel appearing on behalf of the applicant, mr. p.m. shah, learned senior counsel as amicus curiae, mr. khandare, learned government pleader appearing on behalf of state, mr. jadhavar, learned counsel appearing on behalf of the respondent/original petitioner, mr. kakade, learned counsel appearing on behalf of respondent no. 1, mr. shelke, learned counsel for respondent no. 2.3......

Sharad Madhavrao Patil Vs. Rohidas Chudaman Patil

Court : Mumbai

Reported in : 2008(2)BomCR883

.....under the provisions of sections 123(1) and (8) and 100(1)(b) (iii) and (iv) of the representation of the people act, 1951 (for short, 'the act').factual matrixthe petitioner pleads that he is a valid elector and competent to contest election to the legislative assembly of the state of maharashtra. the petitioner is an active social worker and a member of 'shiv sena' a registered political party. the petitioner filed nomination for the election in question as a candidate of shiv sena. copies of form 'a' and form 'b' annexed to his nomination paper are placed on record as annexure 'a' to this petition. the petitioner has produced identity card allotted by the returning officer, 88-kusumba legislative assembly constituency as annexure 'b'.2. it is contended that the respondent contested the election as a candidate of congress i party. respondent was declared elected in the said election. the election in question was conducted to the state legislative assembly of maharashtra in the month of september/october 2004. the election programme is annexed to the petition as annexure 'c'. the petitioner filed his nomination paper along with other candidates for the seat from 88-kusumba.....