Court : Delhi
Decided on : Oct-20-2015
..... are compelled to restrict the counsel's fee to rs. 19,750/- as part of the costs. 239. rule 7 of chapter 16 part b provides for a case where there are several defendants. it stipulates that fee for each of the defendants who shall ..... decree proceedings and execution proceedings ?. in para 26, the court noted that many a time, a party exhausted its energy and finances by the time he secures a preliminary decree and has neither the capacity nor the energy to pursue the matter to get the ..... phanindra mohan, the supreme court refused to assist the litigant seeking assistance of the court to effectuate an illegal transaction. 101. in air 1968 sc 1165, nair service ltd. v. rev. father k.c. alexander, it was held that the court would refuse assistance to a ..... of the defendant by asserting their rights as a co-sharer, under section 15(1)(b), fourthly, of the punjab preemption act, 1913 (punjab act 1 of 1913), as by an earlier sale in their favour, by harinder singh co-sharer, they had become co-sharers .....
Tag this Judgment!Court : Delhi
Decided on : Dec-11-2015
..... to section 92ca of the income tax act, 1961 by finance act, 2012. (ii)whether amp expenses incurred by the assessee in india can be treated and categorized as an international transaction under section 92b of the income tax act, 1961? (iii) whether under chapter x of the income tax act, 1961, a transfer pricing adjustment can ..... section 92ca of the income tax act, 1961 by the finance act, 2012. 2. whether amp expenses incurred by the assessee in india can be treated and categorized as an international transaction under section 92b of the income tax act, 1961? 3. whether under chapter x of the income tax act, 1961, a transfer pricing adjustment ..... impermissible. (viii) the bright line test was judicial legislation. by validating the bright line test the special bench in lg electronics case went beyond chapter x of the act. even international tax jurisprudence and commentaries do not recognise blt for bifurcation of routine and non-routine expenses. (ix) segregation of aggregated transactions .....
Tag this Judgment!Court : Delhi
Decided on : Feb-05-2015
..... not be applicable to these appeals, which relate to assessment years 2007-08 and 2008-09. pertinently, in explanation 4 to section 10ab of the act inserted by finance act 2003 with effect from 1 st april, 2004, the term manufacture or produce it stands elucidated would include cutting or polishing of precious or semi-precious ..... and liberal than the term manufacture . the terms manufacture and produce were interpreted in the commissioner of income tax, bombay city versus tata locomotive and engineering company ltd. (1968) 68 itr325(bom.), and it was held: in its roots the word "manufacture" comes from the latin word "manus" which means "hand" (and "manu" ..... or ancillary to the completion of a manufactured product; and (ii) which is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 as amounting to manufacture". 12a. clause (f) gives an inclusive definition of the term 'manufacture'. according to the dictionary, the .....
Tag this Judgment!Court : Delhi
Decided on : Mar-16-2015
..... and against the assessee. transaction and international transaction; difference between section 37(1) and chapter x of the act 51. the term international transaction has been defined in section 92b. the section also had retrospective amendment which was inserted by the finance act, 2012 w.r.e.f. 1st april, 2002. section 92b(1) reads as ..... of the cost of development. thus, the 1968 regulations ignored legal ownership in favour of economic ownership. regulations superseded the aforesaid effect. the 1994 applying the concept of developer-assister rule to ..... kong.131. on the question of ownership analysis, the appellate court referred to the plain language of the then governing 1968 regulations to observe that legal ownership was not the proper test, for the 1968 regulations stipulated that the property would be treated as owned by the controlled taxpayer that had borne the greatest share .....
Tag this Judgment!Court : Delhi
Decided on : Mar-05-2015
..... a man is easy, as easy as falling off a log, compared with deciding what to do with him when he has been found guilty. 489. chapter 19 of the delhi high court rules deals with sentencing of offenders and throws insights on this aspect. 1. the award of suitable sentence depends on a ..... judgment of madras high court reported as sivanandha steel ltd., r.p. krishnamurthi, executive director and p. venkatesan, managing director both of sivanandha steels ltd. v. upasana finance ltd. rep. by ragupathy, 2010-1-lw (crl) 1165 wherein it was observed: 8. a perusal of the impugned orders reveals that the learned magistrate dismissed the ..... consciously created in the year 2000 (end of august and early september) and were substituted for the original award lists after breaking open the sealed almirah. the acts highlighted above exhibit contrivance and brazen criminal misconduct, committed consciously to execute the ends of conspiracy. the argument on omission to obtain sanction is, therefore, rejected. .....
Tag this Judgment!Court : Delhi
Decided on : Mar-05-2015
..... a man is easy, as easy as falling off a log, compared with deciding what to do with him when he has been found guilty. 489. chapter 19 of the delhi high court rules deals with sentencing of offenders and throws insights on this aspect. 1. the award of suitable sentence depends on a ..... judgment of madras high court reported as sivanandha steel ltd., r.p. krishnamurthi, executive director and p. venkatesan, managing director both of sivanandha steels ltd. v. upasana finance ltd. rep. by ragupathy, 2010-1-lw (crl) 1165 wherein it was observed: 8. a perusal of the impugned orders reveals that the learned magistrate dismissed the ..... consciously created in the year 2000 (end of august and early september) and were substituted for the original award lists after breaking open the sealed almirah. the acts highlighted above exhibit contrivance and brazen criminal misconduct, committed consciously to execute the ends of conspiracy. the argument on omission to obtain sanction is, therefore, rejected. .....
Tag this Judgment!Court : Delhi
Decided on : Mar-05-2015
..... a man is easy, as easy as falling off a log, compared with deciding what to do with him when he has been found guilty. 489. chapter 19 of the delhi high court rules deals with sentencing of offenders and throws insights on this aspect. 1. the award of suitable sentence depends on a ..... judgment of madras high court reported as sivanandha steel ltd., r.p. krishnamurthi, executive director and p. venkatesan, managing director both of sivanandha steels ltd. v. upasana finance ltd. rep. by ragupathy, 2010-1-lw (crl) 1165 wherein it was observed: 8. a perusal of the impugned orders reveals that the learned magistrate dismissed the ..... consciously created in the year 2000 (end of august and early september) and were substituted for the original award lists after breaking open the sealed almirah. the acts highlighted above exhibit contrivance and brazen criminal misconduct, committed consciously to execute the ends of conspiracy. the argument on omission to obtain sanction is, therefore, rejected. .....
Tag this Judgment!Court : Delhi
Decided on : Mar-05-2015
..... a man is easy, as easy as falling off a log, compared with deciding what to do with him when he has been found guilty. 489. chapter 19 of the delhi high court rules deals with sentencing of offenders and throws insights on this aspect. 1. the award of suitable sentence depends on a ..... judgment of madras high court reported as sivanandha steel ltd., r.p. krishnamurthi, executive director and p. venkatesan, managing director both of sivanandha steels ltd. v. upasana finance ltd. rep. by ragupathy, 2010-1-lw (crl) 1165 wherein it was observed: 8. a perusal of the impugned orders reveals that the learned magistrate dismissed the ..... consciously created in the year 2000 (end of august and early september) and were substituted for the original award lists after breaking open the sealed almirah. the acts highlighted above exhibit contrivance and brazen criminal misconduct, committed consciously to execute the ends of conspiracy. the argument on omission to obtain sanction is, therefore, rejected. .....
Tag this Judgment!Court : Delhi
Decided on : Mar-05-2015
..... a man is easy, as easy as falling off a log, compared with deciding what to do with him when he has been found guilty. 489. chapter 19 of the delhi high court rules deals with sentencing of offenders and throws insights on this aspect. 1. the award of suitable sentence depends on a ..... judgment of madras high court reported as sivanandha steel ltd., r.p. krishnamurthi, executive director and p. venkatesan, managing director both of sivanandha steels ltd. v. upasana finance ltd. rep. by ragupathy, 2010-1-lw (crl) 1165 wherein it was observed: 8. a perusal of the impugned orders reveals that the learned magistrate dismissed the ..... consciously created in the year 2000 (end of august and early september) and were substituted for the original award lists after breaking open the sealed almirah. the acts highlighted above exhibit contrivance and brazen criminal misconduct, committed consciously to execute the ends of conspiracy. the argument on omission to obtain sanction is, therefore, rejected. .....
Tag this Judgment!Court : Delhi
Decided on : Mar-05-2015
..... a man is easy, as easy as falling off a log, compared with deciding what to do with him when he has been found guilty. 489. chapter 19 of the delhi high court rules deals with sentencing of offenders and throws insights on this aspect. 1. the award of suitable sentence depends on a ..... judgment of madras high court reported as sivanandha steel ltd., r.p. krishnamurthi, executive director and p. venkatesan, managing director both of sivanandha steels ltd. v. upasana finance ltd. rep. by ragupathy, 2010-1-lw (crl) 1165 wherein it was observed: 8. a perusal of the impugned orders reveals that the learned magistrate dismissed the ..... consciously created in the year 2000 (end of august and early september) and were substituted for the original award lists after breaking open the sealed almirah. the acts highlighted above exhibit contrivance and brazen criminal misconduct, committed consciously to execute the ends of conspiracy. the argument on omission to obtain sanction is, therefore, rejected. .....
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