Delhi Court March 2006 Judgments
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Western Union Financial Services Vs. Additional Director of Income Tax
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Mar-10-2006
Reported in: (2007)104ITD40(Delhi)
1. The assessee, the appellant herein, is a non-resident company incorporated in the United States of America ("USA"). The main question that arises in this appeal is whether it is liable to pay income-tax in India on the footing that a part of its activities are carried out in India. Several incidental questions also arise, such as whether it has a business connection in India, as understood by the IT Act, 1961, whether it has a "permanent establishment" ("PE") in India as understood by the Agreement for Avoidance of Double Taxation between India and USA, and whether if it is found to have a PE in India then whether any profits can be attributed to the PE and further if so, what would be the percentage of such profits.2. The assessee is a non-resident company registered in USA. It is engaged in the business of rendering money transfer services since 1890. The business includes transfer of monies across international borders. A person who is in USA, if he wants money to be transferred...
Nhk-japan Broadcasting Vs. Dy. Cit
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Mar-10-2006
Reported in: (2006)101TTJ(Delhi)292
These cross-appeals are directed against the combined order of the learned Commissioner (Appeals) dated 30-3-2001 for financial/assessment year 1988-89 to 1998-99. As the issues are inter-connected, we find it convenient to dispose of all the twenty two appeals (11 each by the assessee and by the department) together by this combined order. The assessee's appeals are taken up first for consideration.In the first three grounds, the assessee has expressed its grievance against treating it to be an assessee in default under section 201(1) of the Income Tax Act, 1961 (the Act). In the next two grounds, the assessee is aggrieved against holding "housing norm" to be a part of salary subject to deduction of tax at source. In addition to this, this assessee has raised an additional ground only in respect of financial years 1988-89 to 1994-95. By way of this additional ground, the assessee has challenged the validity of the order dated 16-12-1999 passed under sections 201(1) and 201(1A) of the...
Minda (Huf) Ltd. Vs. Joint Commissioner of
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Mar-10-2006
Reported in: (2006)285ITR88(Delhi)
1. This appeal, filed by the assessee, arises out of CIT(A)'s order dated 22-12-2000 relating to assessment year 1997-98.2. Shri Ajay Vohra Advocate along with Ms. Anju Dodeja appeared on behalf of the assessee whereas Shri R.N. Sahai DR., appeared on behalf of the revenue.3. The assessee has taken as many as three grounds in this appeal to challenge the sustenance of disallowance of Rs. 6,07,045 made by the Assessing Officer on account of doubtful debts/advances written off.4. The assessee-company was deriving income from the business of manufacturing of automobile locks and lock switches. During assessment proceedings the Assessing Officer found that the assessee had debited a sum of Rs. 16,25,176 under the head "Provision for doubtful debts/advances" in the P & L A/c. during the year. On enquiry it was found that out of the above amount a sum of Rs. 10,18,131 was written off as irrecoverable debts which were credited on account of sale of finished goods made to the various cust...
Sh. Madhu Vijayan and anr. Vs. Sh. S.G. Ravishankar
Court: Delhi
Decided on: Mar-10-2006
Reported in: 2006(88)DRJ217
A.K. Sikri, J.1. Sh.O.V.Vijayan, a prolific literary writer and political cartoonist , attained great heights and acclaim in his lifetime. He wrote in his native language, Malayalam as well as in English. Following are some of his works which attained immense recognition and erudite critique:(a) The Legend of Khasak (1969)(b) The Saga of Dharmapuri (1985)(c)The Eternity of Grace (1987)(d) The Madhuram Gayathi (1990)(e) The Way of the Prophet (1992)(f) The Generations (1997).2. Apart from the aforesaid books, his literary works are also manifested in the form of short stories, political essays and other like collections. His cartoons, likewise, attained national and international fame in terms of acceptance and popularity which were regularly published in leading dailies/publications like Shankar's Weekly, The Patriot, The Hindu, The Statesman, The Far Eastern Economic Review and The New York Times. His works were given due recognition in the form of various national/regional awards/pri...
R.G. Desai and Associates (P) Vs. Sh. Sunil Dev
Court: Delhi
Decided on: Mar-10-2006
Reported in: 2006(2)ARBLR463(Delhi); 2006(89)DRJ463; (2006)144PLR43
Badar Durrez Ahmed, J.1. Disputes had arisen between the parties which constituted the subject matter of a petition filed under Section 20 of the Arbitration Act, 1940 (hereinafter referred to as `The 1940 Act') in the year 1990. That petition (Suit No. 370/1990) was disposed of on 06.02.1996 and the disputes were referred to the sole arbitrator for resolution. The sole arbitrator made the award on 20.12.2002. By virtue of this award the arbitrator has awarded a sum of Rs.5,00,151/- in respect of the respondent's Claims No. 1 to 4. The arbitrator has also awarded a sum of Rs.5,60,000/- in favor of the respondent under Claim No.10. Claim No.11 and the remaining claims do not constitute the subject matter of the present objections and, thereforee, need not be referred. The two counter claims submitted by the petitioner herein were rejected by the learned arbitrator.2. The present petition was filed, initially, under Section 34 of the Arbitration and Conciliation Act, 1996 (hereinafter re...
Hathway Cable Datacom Private Limited Vs. Union of India (Uoi) and ors ...
Court: Delhi
Decided on: Mar-10-2006
Reported in: [2006]4CompCas401(Delhi); 128(2006)DLT180; 2006(92)DRJ258
Vikramajit Sen, J.1. In this writ petition it has been prayed that a writ, order or direction in the nature of mandamus be issued for implementing the transmission/retransmission of pay channels only through an addressable system in the specified areas of Mumbai, Kolkata and the National Capital Territory of Delhi in accordance with the Cable Television Networks (Regulation) Act, 1995; that the actions or omission on the part of Respondent No.1 in not implementing the provisions of Section 4A of the Cable Television Networks (Regulation) Act, 1995 be declared as patently illegal, mala fide and arbitrary in nature; that the Respondent No.1 be directed to take necessary steps directing the respective State Governments to make available necessary resources for the implementation of the Cable Television Networks (Regulation) Act, 1995; that Respondent No.2 be directed to take necessary steps to implement the above said prayers. It has also been prayed that in the alternative, damages be aw...
Praveen Garg Vs. Oriental Bank of Commerce and anr.
Court: Delhi
Decided on: Mar-10-2006
Reported in: IV(2006)BC400; 128(2006)DLT811; 2006(87)DRJ792; (2006)144PLR21
R.S. Sodhi, J.1. CM(M) 3104/2005 seeks to challenge the order dated 02.12.2005 of the Recovery Officer DRT-1 whereby the Recovery Officer has rejected the objection of the petitioner who stated himself to be the owner in possession of property, plot No. 99, DLF, Model Town, Sector 10, Faridabad, Haryana, measuring 1000 sq.yards.2. Brief facts of the case, as has been narrated in the petition under Article 227, are as:-The Petitioner was in the possession of the subject property at Faridabad, was surprised to learn on or about 28th April, 2005 that the said property is sought to be auctioned by Respondent No. 2 for alleged recovery of debts due to Respondent No. 1 with respect to certain credit facility extended to a firm known as General Garments of which Shri Lakshi Narain and Shri Brij Mohan, the original owners of the property were the guarantors. From the information so received petitioner filed a Civil Suit in the court of Civil Judge, Senior Division, Faridabad along with an appl...
international Marketing Ltd. Vs. Ito
Court: Delhi
Decided on: Mar-10-2006
Reported in: [2007]292ITR504(Delhi)
ORDER1. The assessing officer, the Commissioner of Income Tax and the Income Tax Appellate Tribunal have concurrently held that the appellant assessed had not carried on any business during the relevant assessment year. It had, all the same, parked its surplus funds with different companies and earned interest from the same. Relying upon the decision of the Supreme Court in Tuticorin Alkali Chemicals & Fertilizers Ltd. v. CIT (1997) 227 ITR 1721, the interest income was taken as taxable income in the hands of the assessed from other sources.2. There is, in our opinion, no error-of law in that view, keeping in view the pronouncements of the Supreme Court on the subject. The decision of the Apex Court in CIT v. Autokast Ltd. (2001) 248 ITR 1102 was a case where the assessed had borrowed money for purchase of plant and machinery from the Industrial Development bank of India. The amount so borrowed was, however, invested in short-term deposits in the banks and used for discounting of bills...
Asian Paints (India) Ltd. Vs. Balaji Paints and Chemicals and ors.
Court: Delhi
Decided on: Mar-10-2006
Reported in: 130(2006)DLT150; 2006(33)PTC683(Del)
Sanjay Kishan Kaul, J.1. The plaintiff has filed the suit for permanent injunction, infringement of trademark and copyright, passing off, damages and delivery up in respect of the packing material (annexure A to the plaint) for its products, ASIAN PAINTS, APCOLITE, APEX and TRACTOR.2. The plaintiff is a company incorporated and registered and the suit is instituted through Shri Sunil Jaifalkar. The Power of Attorney in his favor dated 27.1.2003 has been proved as Ex.P1. 3. The plaintiff is engaged in the business of manufacturing and marketing of paints, varnishes, enamels and other like products and colour concentrates for the last more than 50 year and is stated to be the market leader in its field. The products of the plaintiff are stated to be marketed under distinctive brand names in containers and packaging bearing a distinctive trade dress and get up.4. The plaintiff's device, the image GATTU has a mischievous little boy with the lopsided grin as its mascot. This mascot is state...
Manoj Lakhatakia Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: Mar-10-2006
Reported in: 130(2006)DLT658; 2006(90)DRJ553
S. Ravindra Bhat, J.1. The writ petitioner in this case has challenged an order terminating him from the services. The order was issued by the second respondent Shastri Indo Canadian Institute, (hereafter called the Institute ). 2. The factual compass for decision of this case is narrow. The Institute is a charitable organisation, incorporated in Canada; it has its offices in Calgary and New Delhi. The petitioner claims that financial control of the Institute is with the Government of India which also funds it in terms of Memorandum of Understanding signed for the purpose. The institute was founded in 1968 with a grant from the Central Government. Its Advisory Councils are in India and Canada.3.The petitioner was originally working in the Indian Administrative Service (IAS) and upon being offered the position as Administrative Director w.e.f. 16th June, 1997, he accepted appointment for four years at a salary of Rs. 25,000/- per months on probation.4. The petitioner states that he was ...
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