Court : Delhi
..... for the grant of requisite approval. accordingly, i am directed to communicate that the aforesaid application in form 3cf-ii dated 23.06.2014 has been rejected. provisions of the income tax act and rules 4. the relevant provisions of section 35(1) are reproduced below: 35. expenditure on scientific research.- (1) in respect of expenditure on scientific research, the following deductions shall ..... 20 of 22 scientific research has been defined under section 43(4) to mean any activities for the extension of knowledge in the fields of natural or applied science including agriculture, animal husbandry or fisheries. thus, scientific research need not be equated with a scientific invention. even the term invention as defined in the patent .....
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..... principle in the following manner: (scc pp. 478- 79, paras 33-37) 33. cbdt has the requisite jurisdiction to interpret the provisions of the income tax act. the interpretation of cbdt being in the realm of executive construction, should ordinarily be held to be binding, save and except where it violates any provisions ..... m. khan [(1981) 4 scc82 , som prakash rekhiv. union of india [(1981) 1 scc449:1981. scc (l&s) 200]. , ravula subba rao v. cit [air1956sc604:1956. scr577 , govindlal v. agricultural produce market committee [(1975) 2 scc482: air1976sc263: (1976) 1 scr451 and babaji kondaji v. nasik merchants coop. bank ltd. [(1984) 2 scc50 46. mr. ..... which were created for fortifying the strong federal structure of the country besides being a powerful unifying influence in binding the constituent states and also to counter act regional/ parochial tendencies. all india services helps the states which are not able to provide manpower of the requisite strength and calibre for various government .....
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..... . muralidhar justice sanjeev narula ita2102003 & connected matters page 4 of 36 dr. s. muralidhar, j.: judgment1 these are 11 appeals under section 260-a of the income tax act, 1961 ( act ) of which 1 is by the assessee and 10 are by the revenue. apart from the facts being similar, the questions of law too are common to many ..... advocates. coram: justice s. muralidhar justice sanjeev narula order2003.2019 1. this appeal by the revenue under section 260-a of the income tax act, 1961 ( act ) is directed against the judgment dated 27thfebruary 2009 of the income tax appellate tribunal (itat) in ita no.1642/del/2008 for the assessment year (ay) 2005-06.2. while admitting this appeal ..... 36 memorandum of understanding (mou) with the associate companies. it is explained that on account of the land ceiling laws in haryana, more than 20 acres of agricultural land could not be purchased by one entity. to set up a colony, a developer had to have a number of associate companies to acquire contiguous land .....
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..... s. muralidhar justice sanjeev narula ita2102003 & connected matters page 4 of 36 dr. s. muralidhar, j.: judgment1 these are 11 appeals under section 260-a of the income tax act, 1961 ( act ) of which 1 is by the assessee and 10 are by the revenue. apart from the facts being similar, the questions of law too are common to many ..... counsel. coram: justice s. muralidhar justice sanjeev narula order2003.2019 1. this appeal by the assessee under section 260-a of the income tax act, 1961 ( act ) is directed against the judgment dated 28th february 2002 of the income tax appellate tribunal (itat) in ita no.469/del/1999 for the assessment year (ay) 1995-96.2. while admitting this appeal ..... 36 memorandum of understanding (mou) with the associate companies. it is explained that on account of the land ceiling laws in haryana, more than 20 acres of agricultural land could not be purchased by one entity. to set up a colony, a developer had to have a number of associate companies to acquire contiguous land .....
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..... s. muralidhar justice sanjeev narula ita2102003 & connected matters page 4 of 36 dr. s. muralidhar, j.: judgment1 these are 11 appeals under section 260-a of the income tax act, 1961 ( act ) of which 1 is by the assessee and 10 are by the revenue. apart from the facts being similar, the questions of law too are common to many ..... . arta coram: justice s. muralidhar justice sanjeev narula order2003.2019 1. this appeal by the revenue under section 260-a of the income tax act, 1961 ( act ) is directed against the judgment dated 27thjune 2008 of the income tax appellate tribunal (itat) in ita no.4198/del/2006 for the assessment year (ay) 2003-04.2. while admitting this appeal on ..... 36 memorandum of understanding (mou) with the associate companies. it is explained that on account of the land ceiling laws in haryana, more than 20 acres of agricultural land could not be purchased by one entity. to set up a colony, a developer had to have a number of associate companies to acquire contiguous land of .....
Tag this Judgment!Court : Delhi
..... s. muralidhar justice sanjeev narula ita2102003 & connected matters page 4 of 36 dr. s. muralidhar, j.: judgment1 these are 11 appeals under section 260-a of the income tax act, 1961 ( act ) of which 1 is by the assessee and 10 are by the revenue. apart from the facts being similar, the questions of law too are common to many of ..... with the bank which was stolen by dacoits. the question was whether such payments could be allowed as business expenditure under section 10(2)(xv) of the indian income tax act, 1922?. it was acknowledged that in choosing to compensate its constituents for the loss of their jewellery and maintain its business connections and goodwill, the bank laid ..... 36 memorandum of understanding (mou) with the associate companies. it is explained that on account of the land ceiling laws in haryana, more than 20 acres of agricultural land could not be purchased by one entity. to set up a colony, a developer had to have a number of associate companies to acquire contiguous land of .....
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..... sandeep infra but find (i) kathiroor service cooperative bank ltd. vs. commissioner of income tax (cib) (2014) 14 scc352 after considering the definition of inquiry in various dictionaries and encyclopedia, in relation to section 133(6) of the income tax act, 1961 holding that the inquiry therein pertained in relation to such points or matters which ..... of witnesses; (iii) state of bombay vs. shivabalak gaurishankar dube air1965sc61 in the context of section 65 read with section 83 of the bombay tenancy & agricultural lands act, 1948, holding that since the manner of conducting inquiry had not been prescribed, the manner of inquiry was left to the discretion of the authority vested therewith ..... of the division bench, it transpires that it was the contention of the defendant no.1 before the division bench that section 237 of the indian succession act, 1925 permits the defendant no.1 to, in the absence of primary evidence, produce secondary evidence. the defendant no.1, in this review petition, .....
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..... proved as ex.pw1/d3x5.19. ld. counsel for the appellant/plaintiff could not refer to this court any document to show that the appellant/plaintiff ever in his income tax return or any other private document showed existence of the suit property as an huf property. in fact, in my opinion, since the appellant/plaintiff was a government ..... be completed. however, defendants in their evidence brought more vital fact with regard to admission of will ex. pw1/d3x5 by the plaintiff and he acted upon the same to get mutation of agricultural land at safidon, district jind, haryana in his name on the basis of said will ex. pw1/d3x5. d3w7 sh. sanjay kumar, halqa patwari ..... no.242/2018 page 18 of 23 authorities for getting the mutation of the agricultural land in his favour as per will. the revenue authorities accordingly mutated the agricultural land as per share of the plaintiff in his name. the plaintiff himself admitted and acted upon the registered will ex. pw1/d3x5 of his father late sh. sampat rai .....
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..... public notices were brought out, and the registrar of companies, was intimated in this regard. post fulfilment of the requisite compliances, the no-obiection certificates from income tax department and registrar of companies were received recently on 17.07.2018 and 02.11.2018.5. whilst making submissions, the ld. counsel for official liquidator ..... that the company, which was in business of trading, import & export of engineering goods, apparels, agriculture products etc., in an extra ordinary general meeting held in pursuance to the provisions of section 484(1) of the act, passed a special resolution to wind up its operations and hence dissolve itself, voluntarily, on 12. ..... ble mr. justice jayant nath jayant nath, j.(oral) 1. this petition is filed by the official liquidator (ol), under section 497 (6) of the companies act, 1956, in relation to the voluntary liquidation of the company, namely, burgundy tradings private limited, which is in pursuance to a request received by him from ms .....
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..... the case of rashmikantkundalia vs. union of india reported as (2015) scc online bom 336 where the court holds that under the act, there is an obligation on the part of the income tax act to process income tax returns within a specified period from the date of filing, which the department cannot do until w.p. (c) 9410/2014 page ..... of the constitution of india, the petitioner impugns the constitutional validity of section 234e of the income tax act, 1961 (the act ) and also seeks quashing of the fee imposed upon the petitioner as an assessee by the tax department and upheld by the commissioner of income tax (appeals). w.p. (c) 9410/2014 page 1 of 18 2. section 234e of ..... . to govt. of madras v. p.r. sriramulu, vam organic chemicals ltd. v. state of u.p., research foundation for science, technology & ecology v. ministry of agriculture and secunderabad hyderabad hotels w.p. (c) 9410/2014 page 14 of 18 owners assn. v. hyderabad municipal corpn. it was held that the traditional concept of quid pro .....
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