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il and Fs Investment Managers Ltd. Vs. Income Tax Officer and ors.

Court : Mumbai

Reported in : (2007)209CTR(Bom)1; [2008]298ITR32(Bom)

..... escaped assessment. in our view, reopening of the assessment without any basis and merely a change of opinion is not permissible while exercising the powers under section 147 r/w section 148 of the it act.13. for the aforesaid reasons, we have no option but to allow this petition. petition is allowed in terms of prayer (a), whereby the ..... that the petitioner was granted depreciation allowance on the intangible assets in the nature of know-how purchased by it. a regular assessment order was passed under section 143(3) of the it act. in reply to the director of audit, the ao had opposed the reopening. in spite of the same, he has reopened the assessment. it is, ..... the petitioner filed a reply and pointed out that the return which had already been filed be treated as the income in response to the notice under section 148 of the said act. the petitioner also sought the reasons for reopening the assessment. the 1st respondent forwarded the reasons by his letter dt. 17th aug., 2006. these reasons .....

In Re: International Hotel

Court : Authority for Advance Rulings

Reported in : (2007)288ITR534AAR

..... of the hon'ble supreme court in r.d. aggarwal's case (supra), which elucidated the expression. the scope of the expression was considered under section 42(1) of the it act, 1922 and it was observed that the expression "business connection" postulated a real and intimate relation between trading activity carried on outside the taxable territories ..... applied to the authority for a ruling on the question whether the payments to be made to the foreign company would be subject to withholding tax under section 195 of the act. it was ruled, inter alia: (i) that, in the absence of the break-up of the cost incurred by ds, the foreign company, ..... a. sinha, members 1. m/s international hotel licensing co., sarl (referred to in this ruling as 'the applicant'), filed this application under section 245q(1) of the it act, 1961 (for short "the act"). the applicant, a non-resident company, is a subsidiary of international hotel licensing co. investment, sarl which is a luxembourg company. the applicant is .....

international Hotel Licensing Company S.A.R.L. Vs. Dit (international ...

Court : Authority for Advance Rulings

..... indian company applied to the authority for a ruling on the question whether the payments to be made to the foreign company would be subject to withholding tax under section 195 of the act. it was ruled, inter alia, : "(i) that, in the absence of the break up of the cost incurred by ds, the foreign company, in providing ..... him in india during such year. as the contention is that the income shall be deemed to accrue or arise in india, we shall refer to section 9 of the act; the relevant portion of section 9 reads as under: - income deemed to accrue or arise in india 9. (1) the following incomes shall be deemed to accrue or arise ..... declaratory in nature; it is inclusive or not exhaustive. it is nobodys case that the activities mentioned in clauses (a) to (c) of explanation (2) to section 9(1)(i) of the act establish business connection in the instant case. it is, therefore, necessary to ascertain the import of the expression "business connection" dehors the explanation, mr. desai referred .....

The New India Assurance Co. Ltd. Vs. Amitava Das and anr.

Court : Kolkata

Reported in : 2007ACJ2058,(2007)2CALLT398(HC)

..... . considering the income learned tribunal below identified the loss of income and thereafter multiplied the same with the multiplier 18 following the structured formula under section 163a of the said act to quantify the compensation amount and by this process compensation amount on account of the loss of income was fixed to the extent of rs. ..... this date and failing which the insurance company shall be at liberty to realise the money by filing necessary application before the learned tribunal under section 174 of the motor vehicles act, 1988.21. since balance amount of award is already lying with the high court registry, registrar general is directed to refund the amount to ..... 25% physical disability is directly proportionate to identify the 25% loss of the income and also on the point of wrong application of multiplier under section 163a of the motor vehicles act.3. the factual scenario of the matter in short is to this effect.4. the claimant suffered injury due to the motor accident. before .....

P. Beebi Jan, W/O Imam HussaIn Vs. the State of Andhra Pradesh Panchay ...

Court : Andhra Pradesh

Reported in : 2007(3)ALD454

..... contesting candidates which is absolutely arbitrary, discriminatory and without jurisdiction.10. it may be appropriate to have a look at notification dt.21-11-2006 in no. 1792/sec-b2/2006 issued by the 2nd respondent - the state election commission and the same reads as hereunder:state election commission 3rd floor, budha bhavan, m.g.road, ..... of the said gram panchayat and after declaring the action of the respondents in re-notifying the election programme by notification dated 21-11-2006 bearing no. 1792/sec-b-2/2006, which excluded the candidature of the petitioner from the said post as arbitrary, illegal without jurisdiction and violative of a.p. panchayat raj ( ..... of power and contrary to the various provisions contained in part ix of the constitution, apart from contrary to various provisions of the a.p. panchayat raj act, 1994 and the rules thereunder and consequently set aside the action of the respondents in declaring him as withdrawn from the contest to the office of the sarpanch .....

Qamar Begum and ors. Vs. Habeebunnisa

Court : Andhra Pradesh

Reported in : 2007(1)ALD515

ORDERL. Narasimha Reddy, J.1. This case presents another illustration, as to how unsafe, itis to entrust the functions of the Court, to an Advocate-Commissioner, indiscriminately.2. The petitioners filed O.S. No. 278 of 2001 in the Court of XII Additional Senior Civil Judge (Fast Track Court), City Civil Court, Secunderabad, against the respondent. The trial of the suit commenced. The recording of the evidence on behalf of the respondent, is in progress. She filed her affidavit in lieu of chief-examination. The trial Court had appointed an Advocate-Commissioner, to record her cross-examination. The Advocate-Commissioner, submitted a report, dated 17.4.2006, stating that the respondent, as DW. 1, has stated that she did not sign upon Exs.A.3 and A.4 and that she has gone to the extent of denying her signatures on the vakalat and the written statement also. He further complained that the respondent refused to sign the depositions and offered to put thumb impression on it.3. The trial Cou...

Govindbhai Mahipatbhai Desai Since Deceased, Through His Vs. State of ...

Court : Gujarat

Reported in : (2007)1GLR650

..... discretionary, equitable jurisdiction of this court under article 226 of the constitution of india.18. the district collector while passing the order dated 17.3.1998 has acted upon the pendency of the proceedings of sca no. 6539 of 1997, the orders passed by division bench of this court and the factum of withdrawal or ..... justice and, therefore, the order of the state government is illegal. he submitted that the district collector has not at all independently applied the mind and has simply acted upon the subsequent order of the state government and, therefore, the order of the district collector would be rendered arbitrary and, therefore, the order of the state ..... government as well as of the collector, whereby the earlier instructions for allotment of the land are cancelled by the state government and the district collector has acted upon such instructions. it is also prayed by the petitioner in the petition that the respondent be directed to implement its earlier order dated 23.7.1997 .....

Mohil Fibers Vs. Shri Saai Agro Industries and anr.

Court : Madhya Pradesh

Reported in : II(2007)BC470

..... considering the opinion of different high courts it was held that conspectus of judicial opinion, therefore, establishes a principle that complaint in respect of offence punishable under section 138 of the act need not be personally filed by the payee or holder in due course. it can be filed by power of attorney of the payee. where the complainant ..... by andhra pradesh high court, wherein it has been held that complaint cannot be filed by power of attorney holder or by payee under the provisions of section 138 of the act. unfortunately the same was cited as the judgment of apex court before both the courts below and have been considered the same as such. on account of ..... original complainant in this regard. the power of attorney (annexure p.4) was filed before the trial court. it has also been contended that the provisions of section 142 of the act have been misinterpreted by the trial court and the judgment rendered by this court in the matter of mahendra kumar v. arm strong and ors. iii (2006 .....

Bhanu Kumari (Smt.) Vs. Jitendra Singh and ors.

Court : Rajasthan

Reported in : RLW2007(2)Raj1077

..... that good atmosphere is likely to be extended between the parties if the case is transferred reposing full confidence upon the court of justice. the jurisdiction under this section should be exercised with extreme care and caution and the plaintiff could not be stopped from going on when he has right of action against defendant. the search ..... have the said suit transferred out of alwar is nothing but a blatant attempt to circumvent the order dated may 8, 2006 passed by the supreme court. the act of petitioner of commission and/or omission in making the respondent maharaja sawai tej singh sign all kinds of documents, the purport and content of which cannot be ..... on appeal the matter was remanded by revenue appellate authority vide order dated february 6, 1973 with the directions to decide the matter afresh in terms of new ceiling act. on revision by state the board of revenue vide order dated may 16, 1977 quashed the order of revenue appellate authority and directed sdo to decide the matter .....

Williamson Financial Services Ltd. Vs. Commissioner of Income-tax and ...

Court : Guwahati

..... the facts of the present case are identical, and only because, the income from the interest and dividend have been shown under different heads, the benefit under section 32ab of the act cannot be denied to the appellate company.13. in the result, the appeal is allowed and the order of the income-tax. appellate tribunal is set aside ..... in our opinion, the dividend income earned by the assessee-company from its investment in the uti should be included in computing the profits of eligible business under section 32ab of the act.12. in apollo tyres (supra), the company was engaged in the business of manufacture and sale of tyres but at the same time, the company was ..... 1962?2. whether the dividend, interest and other income earned by the appellant company can be included in computing the profits of the eligible business under section 32ab of the income-tax act ?4. so far the first question of law is concerned, dr. saraf has submitted that the above question has been answered by this court in .....