Delhi Court October 2015 Judgments
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Thomson Press (India) Ltd. Vs. Commissioner of Income Tax-II
Court: Delhi
Decided on: Oct-09-2015
Vibhu Bakhru, J. 1. The Assessee “ by way of these appeals filed under Section 260A of the Income Tax Act, 1961 (hereafter the Act') - impugns a common order dated 5th August, 2002 passed by the Income Tax Appellate Tribunal (hereafter the Tribunal') in ITA No.2641/Del/96 and ITA No.2642/Del/96 in respect of the Assessment Years 1991-91 and 1992-93 respectively. Both the said appeals (ITA No.2641/Del/96 and 2642/Del/96) were filed by the Assessee against separate orders passed by the Commissioner of Income Tax (hereafter the CIT') under Section 263 of the Act in respect of AY 1991-92 and AY 1992-93. 2. The controversy involved in the present case relates to whether the Assessee could include notional interest as income in computation of profits and gains derived by its undertaking from export of articles or things, for the purposes of claiming deduction under Section 10A of the Act. The Assessee had credited interest on the surplus generated from its undertaking at NEPZ, NOIDA in...
Hari Shankar Kumar Vs. State Govt. of NCT of Delhi
Court: Delhi
Decided on: Oct-09-2015
1. This appeal is directed against the impugned judgment and order on sentence dated 15.10.2012 and 26.10.2012 respectively wherein the appellant had been convicted under Section 376 of the IPC. He had been sentenced to undergo RI for a period of 10 years and to pay a fine of Rs.20.000/- for the offence; this amount of Rs.20,000/- was directed to be paid to the prosecutrix as compensation, in default of payment of fine the convict was to undergo SI for 6 months. Benefit of Section 428 of the Cr.P.C. had also been granted to the appellant. 2. Nominal roll of the appellant reflects that as on date he has undergone incarceration of almost about 5 years including remissions. 3. Version of the prosecution was unfolded after recording of DD No.24A (dated 28.7.2011) wherein it was disclosed that one person had been apprehended from House No.31A, Jamini Park, Nangli Sakrawati, Najafgarh, New Delhi. SI Ram Dhan (PW-8) along with Constable Surender (PW-11) reached the spot. The appellant Hari Sh...
Turner Broadcasting Systems Asia Pacific Inc. Vs. Deputy Director of I ...
Court: Delhi
Decided on: Oct-08-2015
Sanjeev Sachdeva, J. 1. Since both the petitions involve common questions and pertain to the same petitioner, the same are being disposed of by a common judgment. WP(C) 1874/2013 pertains to assessment year 2007-08 and WP(C) 1984/2014 pertains to assessment year 2008-09. 2. The petitioner, Turner Broadcasting Systems Asia Pacific Inc., formerly known as Turner Entertainment Networking Asia Inc. (hereinafter referred to as 'TENA') is a company incorporated in the state of Georgia, U.S.A. and is a tax resident of the U.S.A. During the relevant financial years, TENA derived income from the grant of exclusive rights to Turner International India Private Limited (TIIPL) in India to sell advertising on the products and to distribute the products, namely, (a) Satellite Delivered Televisions Services called Cartoon Networks, TCM Turner, TCM Turner Classic Movies, POGO and Boomerang ; (b) from Interactive Entertainment Services known as cartoonnetworkindia.com and POGO.T.V.; and (c) from Entert...
Achchey Lal Yadav Vs. State (Govt. of NCT of Delhi)
Court: Delhi
Decided on: Oct-08-2015
Sanjiv Khanna, J. Oral: 1. Appellant-Achchey Lal Yadav challenges judgment dated 21st November, 2014 convicting him for offences under Sections 364A, 302 and 201 of the Indian Penal Code, 1860 (IPC, for short) for kidnapping and murder of a young boy Harsh Verma, aged about 5 years. By the impugned order on sentence dated 26th November, 2014, the appellant has been sentenced to undergo imprisonment for life, pay fine of Rs.1,000/- for the offences under Sections 364A and 302 IPC. In default of payment of fine on each account, the appellant would suffer and undergo simple imprisonment of one month. For the offence under Section 201 IPC, the appellant has been sentenced to undergo rigorous imprisonment for seven years and pay fine of Rs.1,000/- and in default to undergo simple imprisonment of one month. The sentences run concurrently and Section 428 of the Code of Criminal Procedure, 1973 (CrPC) would apply. 2. Death of Harsh Verma has been proved and established beyond doubt. Dr. Vinay ...
Delhi State Industrial and Infrastructure Development Corporation Ltd. ...
Court: Delhi
Decided on: Oct-08-2015
Jayant Nath, J. 1. The present appeal is filed seeking to impugn the order dated 28.08.2014 passed by the learned Single Judge. 2. The brief facts which led to filing of the present appeal are that the appellant floated a scheme to provide functional and economical residence to the workers in the industrial areas, known as Rajiv Gandhi Housing Project Self Finance Cost Effective Workers Housing Scheme ?. The Scheme was launched in view of certain orders passed by the Supreme Court directing closure of the industrial units operating in nonconforming/residential areas and directing the Government of NCT of Delhi to relocate the said industries to dedicated industrial areas. The appellant was made the implementing agency for the Relocation Scheme. 3. As per the relevant eligibility criteria specified in the Scheme, the applicant should be a bona fide allottee of the Relocation Scheme in the Bawana and Narela Industrial Area. 4. The respondent Shri Harpal Singh was a partner of M/s Hemkunt...
Sergi Transformer Explosion Prevention Technologies Private Limited Vs ...
Court: Delhi
Decided on: Oct-08-2015
Sanjeev Sachdeva, J. 1. Both these cross appeals arise out of the judgment dated 16.04.2014, whereby the learned Single Judge has held that the suit cannot be rejected or dismissed at this stage as prayed for by the defendants and has directed that the pending application of the plaintiff for registration of the exclusive licence agreement dated 01.08.2006 shall be decided by the Patent Office within six months from the date of the judgment and pending the decision in the said application, all pending applications in the suit and the suit have been adjourned sine-die. 2. The plaintiff SERGI Transformer Explosion Prevention Technologies Private Limited has filed the present suit against the defendants - CTR Manufacturing Industries Limited seeking permanent injunction restraining them from infringing the registered Indian Patent No. 189089 and for damages, rendition of accounts, delivery, etc. Defendant No. 1 Mr. Kumar Pratap Anil is Managing Director of Defendant No. 2 “ CTR. 3. ...
Oracle Systems Corporation Vs. Assistant Director of Income Tax Circle ...
Court: Delhi
Decided on: Oct-08-2015
Badar Durrez Ahmed, J. Oral: 1. These writ petitions are taken up together as they involve common questions. The writ petition being W.P.(C) No. 12870/2009 relates to the assessment year 2002-03 and W.P. (C) 12856/2009 pertains to the assessment year 2003-04. In both these writ petitions, the challenge is to the notices under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the said Act') as also to the orders disposing the objections. The section 148 notice was issued on 10.12.2008 in respect of assessment year 2002-03 and on 22.09.2008 in respect of assessment year 2003-04. The orders disposing the objections both dated 11.09.2009 in respect of both the assessment years were passed by the Dy. Assistant Director, Department of Income Tax rejecting the objections. Being aggrieved thereby, the present writ petitions have been filed. 2. The facts and circumstances are virtually identical in respect of both the assessment years and, therefore, we shall be referring to t...
P.L. Verma and Others Vs. UOI and Others
Court: Delhi
Decided on: Oct-08-2015
S. Ravindra Bhat, J. 1. All the Petitioners in these writ proceedings seek directions for re-fixation of their seniority, pay scales and promotion to the higher grades in the Railway Protection Force (RPF) which they were entitled to, after reckoning the past military service. 2. The Brief facts of the case are that the Petitioner in W.P.(C) 4698/2000, (hereafter "P.L. Verma") was released from the Indian Army, as ECO (Emergency Commissioned Officer) on 26.08.1971 according to a phased programme on completion of his tenure. He completed 7 years and 295 days of approved military service. In W.P.(C)10176/2009, the Writ Petitioner, Shri Mahendra Sharma (hereafter "Sharma") joined the Indian Army as ECO on 30.08.1964 and was released in a phased program, on 01.08.1970. In W.P.(C) 1796/2011 the petitioner, Arjun Singh Tanwar,(hereafter Tanwar ?) had originally joined the Indian Army as ECO with effect from 12.04.1963, in the wake of the Chinese aggression. He was released from the Army on 0...
Atul Nath Vs. Aman Nath and Others
Court: Delhi
Decided on: Oct-08-2015
S. Ravindra Bhat, J. 1. This is the first defendant's (hereafter Atul Nath ?) appeal against an order dated 28.03.2014 restraining him through an ad interim temporary injunction from interfering with the plaintiff's (hereafter Aman ?) possession of the ground floor of the suit property, i.e. A-51, Nizamuddin East. Both are children of the late Ashok Nath and late Sheela Ashok Nath. The other parties to the suit are the second defendant (hereafter Achal ?), another brother of Aman, and Anshu Chopra (hereafter Anshu ?), the plaintiff's sister. The fourth defendant (hereafter Myer ?) is the maternal uncle of the other parties and brother of deceased Sheela Ashok Nath. Aman had filed the suit for injunction to restrain the present appellant Atul from interfering with the possession of the ground floor of the suit property. By the impugned judgment and order, the learned Single Judge allowed an application of the plaintiff Aman Nath for ad interim temporary injunction and dismissed the pres...
Director of Income-tax (Exemption) Vs. All India Personality Enhanceme ...
Court: Delhi
Decided on: Oct-07-2015
Vibhu Bakhru, J. 1. The substratal controversy involved in the above captioned appeals and the writ petition, relates to the question whether the income of All India Personality Enhancement and Cultural Centre for Scholars AIPECCS Society (hereafter the 'Assessee') is exigible to tax under the Act. 2. The principal issue involved in the above mentioned appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961 (hereafter the 'Act'), is whether the surplus reflected by the Assessee in its Books of Accounts maintained in the normal course could be taxed under the provisions of Chapter XIV-B of the Act; inasmuch as, it is contended that the same could not be considered as undisclosed income earned during the block period. Since the issues involved in the above captioned appeals and the writ petition are common and/or interlinked, the said matters were heard together. 3. ITA 705/2008 is an appeal preferred by the Revenue under Section 260A of the Act against an order dated...
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