Court : Kerala
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE25H DAY OF JUNE20154TH ASHADHA, 1937 WP(C).No. 17294 of 2015 (J) ---------------------------- PETITIONER: ------------------- COSMOPOLITAN HOSPITAL PVT LTD, POTTAKUZHY JN., MURINJAPALAM, PATTOM, THIRUVANANTHAPURAM-695004, REPRESENTED BY ITS MANAGING DIRECTOR, CHANDRIKA MENON. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S): ------------------------- 1. INTELLIGENCE OFFICER, SQUAD NO.VII, COMMERCIAL TAXES, THIRUVANANTHAPURAM AT NEYYATTINKARA, PIN.2. THE ASSISTANT COMMISSIONER(ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. BY SENIOR GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON2506-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 17294 of 2015 (J) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: -------------...
Tag this Judgment!Court : Kerala
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE25H DAY OF JUNE20154TH ASHADHA, 1937 WP(C).No. 17294 of 2015 (J) ---------------------------- PETITIONER: ------------------- COSMOPOLITAN HOSPITAL PVT LTD, POTTAKUZHY JN., MURINJAPALAM, PATTOM, THIRUVANANTHAPURAM-695004, REPRESENTED BY ITS MANAGING DIRECTOR, CHANDRIKA MENON. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S): ------------------------- 1. INTELLIGENCE OFFICER, SQUAD NO.VII, COMMERCIAL TAXES, THIRUVANANTHAPURAM AT NEYYATTINKARA, PIN.2. THE ASSISTANT COMMISSIONER(ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. BY SENIOR GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON2506-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 17294 of 2015 (J) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: -------------...
Tag this Judgment!Court : Kerala
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE25H DAY OF JUNE20154TH ASHADHA, 1937 WP(C).No. 17294 of 2015 (J) ---------------------------- PETITIONER: ------------------- COSMOPOLITAN HOSPITAL PVT LTD, POTTAKUZHY JN., MURINJAPALAM, PATTOM, THIRUVANANTHAPURAM-695004, REPRESENTED BY ITS MANAGING DIRECTOR, CHANDRIKA MENON. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S): ------------------------- 1. INTELLIGENCE OFFICER, SQUAD NO.VII, COMMERCIAL TAXES, THIRUVANANTHAPURAM AT NEYYATTINKARA, PIN.2. THE ASSISTANT COMMISSIONER(ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. BY SENIOR GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON2506-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 17294 of 2015 (J) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: -------------...
Tag this Judgment!Court : Supreme Court of India
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.4476 OF2015(ARISING OUT OF SLP (C) No.24330 OF2011 |COMMISSIONER OF INCOME TAX-19 | | |MUMBAI |.....APPELLANT(S) | | VERSUS | | |M/S. SARKAR BUILDERS |.....RESPONDENT(S) | W I T H CIVIL APPEAL No.4477 OF2015(ARISING OUT OF SLP (C) No.9132 OF2014 CIVIL APPEAL No.4491 OF2015(ARISING OUT OF SLP (C) No.10290 OF2014 CIVIL APPEAL No.4485 OF2015(ARISING OUT OF SLP (C) No.9871 OF2014 CIVIL APPEAL No.4486 OF2015(ARISING OUT OF SLP (C) No.4652 OF2015 CIVIL APPEAL No.4479 OF2015(ARISING OUT OF SLP (C) No.4651 OF2015 CIVIL APPEAL No.4481 OF2015(ARISING OUT OF SLP (C) No.5769 OF2015 CIVIL APPEAL No.4487 OF2015(ARISING OUT OF SLP (C) No.7570 OF2015 CIVIL APPEAL No.4490 OF2015(ARISING OUT OF SLP (C) No.7575 OF2015 CIVIL APPEAL No.4483 OF2015(ARISING OUT OF SLP (C) No.7579 OF2015 CIVIL APPEAL No.4482 OF2015(ARISING OUT OF SLP (C) No.7578 OF2015 CIVIL APPEAL No.4489 OF2015(ARISING OUT OF SLP (C) No.8823 OF2015 CIVIL A...
Tag this Judgment!Court : Andhra Pradesh
THE HONBLE SRI JUSTICE DILIP B.BHOSALE AND THE HONBLE SRI JUSTICE A.RAMALINGESWARA RAO WRIT PETITION No.29925 OF201215-04-2015 Rastriya Ispat Nigam Limited Petitioner Asst. Commissioner of Income Tax & another Respondents. Counsel for Petitioner :Ch.Pushyam Kiran Counsel for Respondents:B.Narasimha Sarma ?. Cases referred:1) AIR1995SC1133= (1995) 212 ITR639(SC) 2) AIR2007SC30053) 252 ITR2604) 231 ITR505) AIR1975SC16046) AIR1977SC8707) AIR1973SC22668) 198 ITR2979) AIR1987Supreme Court 793 THE HONBLE SRI JUSTICE DILIP B.BHOSALE AND THE HONBLE SRI JUSTICE A.RAMALINGESWARA RAO WRIT PETITION No.29925 of 2012 ORAL ORDER: (per the Honble Sri Justice Dilip B.Bhosale) This writ petition under Article 226 of the Constitution of India impugns a notice issued by the 1st respondent-Assistant Commissioner of Income Tax under Section 154 of the Income Tax Act, 1961 (for short the Act) on 31.08.2012, proposing to rectify the concluded assessment for the Assessment Year 2005-06, as illegal, arbitrary a...
Tag this Judgment!Court : Delhi
* IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: February 10, 2015 Pronounced on: February 26, 2015 + ITA3002012 CIT Through ..... Appellant Mr. N P Sahni, sr. standing counsel with Mr. Nitin Gulati and Mr. Judy James, Advs. Versus ENGINEERS INDIA LTD Through ..... Respondent Ms. Sonu Bhatnagar, Adv. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA MR. JUSTICE R.K.GAUBA % 1. This appeal under Section 260-A of the Income Tax Act, 1961 assails the order dated 30.09.2011 of Income Tax Appellate Tribunal (hereinafter referred to as the ITAT) passed in Income Tax Appeal No.5392/Del/2010 in respect of the respondent (assessee) for assessment year 2006-2007, holding the assessee to be entitled to interest under Section 244A on the excess self-assessment tax paid under Section 140A, thereby upholding the order dated 20.09.2010 to such effect passed by Commissioner of Income Tax (Appeals) (hereinafter referred to as the CIT (Appeals) in appeal No.75/2010-2011 that...
Tag this Judgment!Court : Mumbai
B.P. Colabawalla J. 1. Income Tax Appeal No.201 of 2012 is filed by the Revenue under section 260A of the Income Tax Act 1961 (hereinafter referred to as the Act) wherein the following questions of law are projected as substantial and read as under:- (A) Whether on the facts and in the circumstances of the case and in law the Hon'ble Tribunal was right in allowing to the Assessee Company a deduction u/s 80IB(10) of the Income Tax Act for A.Y. 2006-2007 amounting to Rs.2,11,74,864/- wherein the commercial area built by the assessee exceeded the limit specified in clause (d) to section 80IB(10) of the I.T. Act 1961? (B) Whether on the facts and in the circumstances of the case and in law the Hon'ble Tribunal was right in holding that the limits on commercial area provided in clause (d) to section 80IB(10) of the Act would not be applicable even after 01.04.2005 as the projects were approved before that date even though no such exception is provided under the Income Tax Act? 2. This appea...
Tag this Judgment!Court : Mumbai
S.C. Dharmadhikari, J. 1. Since both sides agree that these Appeals involve common questions, they are being decided by this common judgment. 2. For properly appreciating the arguments of the parties, the facts in Central Excise Appeal No.214/ 2013 are referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short CESTAT) dated 07.03.2013 in which it has been held that for the period upto 27.02.2010 the Appellants before us are not eligible for refund. 3. The Appeal is ADMITTED on the following substantial questions of law : (a) Whether in the facts and circumstances of the case, the CESTAT was correct in holding that onsite work undertaken at customers premises of the Appellants does not fulfil the requirement of Service Provided from India contained in first leg of Rule 3(2)(a) of the Export of Service Rules, 2005. (b) Whether the CESTAT...
Tag this Judgment!Court : Delhi
* + IN THE HIGH COURT OF DELHI AT NEW DELHI ITA No.198/2001 Reserved on:24. h July, 2014 Date of Decision:28. h August, 2014 % Commissioner of Income Tax - VIII, New Delhi ....Appellant Through Mr. Sanjay Kumar, Jr. Standing Counsel for Mr. Kamal Sawhney, Sr. Standing Counsel. Versus Gulab Sundri Bapna Through Respondent None CORAM: HONBLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE V. KAMESWAR RAO SANJIV KHANNA, J.1. This appeal by the Revenue which relates to assessment year 1988-89, was admitted for hearing vide order dated 18th May, 2004 on the following substantial questions of law:1. Whether the ITAT is justified in law in deleting the addition of Rs.59,63,410/- being the amount of enhanced compensation received by the assessee during the year?.2. Whether the amount of Rs.59,63,410/received by the assessee during the previous year relevant to assessment year 1988-89 is taxable in view of the provisions of Section 45(5)(b) of the I.T. Act?.3. Whether the ITAT is correct in law t...
Tag this Judgment!Court : Allahabad
Tarun Agarwala, J. 1. The petitioner has filed the present writ petition for the quashing of the notice dated 23rd January, 2001 issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the Act). The petitioner is a public limited company carrying on the business of publishing a Hindi newspaper Dainik Jagran from various places. For the assessment year 1997-98, the return of income was initially processed under Section 143(1)(a) of the Act. Subsequently, the return was picked up for scrutiny and notices under Section 143(2) and 142(1) of the Act along with a detailed questionnaire covering various issues was served upon the assessee. Once such query based in the questionnaire was with regard to the justification of the valuation of the purchase consideration on copyright under the copyright purchase agreement dated 25th January, 1997 where the petitioner company had acquired the copyright of the hindi newspaper "Dainik Jagran" from the owner of the copyright, na...
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