Court : Uttaranchal
Reported in : [2009]181TAXMAN205(NULL)
..... this appeal, preferred under section 260-a of income tax act, 1961 (herein after referred as the act), is directed against the order dated 12.08.2005, passed by income tax appellate tribunal, delhi bench 'd' new delhi, whereby ita no. ..... question of law involved in this appeal is as under: whether the income tax appellate tribunal has erred in law in holding that assessee carried on activity for charitable purpose in terms of section 2(15) and directing commissioner of income tax to grant registration under section 12-aa to the assessee society4. ..... children book trust manu/sc/0687/1992 : [1992]2scr535 , we are unable to agree with the itat that since word 'education' is not qualified in section 2(15) of the act, as such, every application received by a society, who is engaged in the business of imparting 'education' is bound to be registered under section 12aa. ..... 4278/del/2004, before income tax appellate tribunal (for short itat), which was allowed vide impugned order dated 12.08.2005, passed by the tribunal. ..... said society moved an application under section 12aa of the act before commissioner of income tax, dehradun (for short cit), for grant of registration under section 12aa(1)(b)(i) in prescribed form 10 a on 07.06. ..... 4278/del/2004, preferred by the assessee/respondent-national institute of aeronautical engineering educational society, was allowed against the order dated 14.09.2004, passed by commissioner of income tax, dehradun, under section 12aa(1)(b)(ii) of income tax act, 1961. 2. .....
Tag this Judgment!Court : Uttaranchal
Reported in : (2009)226CTR(Uttranchal)582; [2009]184TAXMAN264(NULL)
..... 260a of income tax act, 1961 (hereinafter referred as the act), is directed against the order dated 12.08.2005, passed by the income tax appellate tribunal (for short itat), delhi bench 'd' new delhi, whereby income tax appeal no. ..... purpose, registration cannot be refused accordingly on this ground.the above case also does not help the respondent in the present case, as it does say that the commissioner of income tax has to satisfy itself as to the genuineness of the activities of the trust or the society who has sought its registration under section 12aa of the ..... an activity for profit or not.having gone through the aforesaid case law, we do not find that it gives a right to every institution engaged in commercial activity, to get registered under section 12aa of the act, or bars the commissioner of income tax to examine the genuineness as required under section 12aa of the ..... an application under section 12aa of the act before cit, dehradun for grant of registration under section 12aa(1)(b)(i) of income tax act, 1961, in the prescribed form 10a ..... the appellant it is argued that it is not necessary for the commissioner of income tax to register a society under section 12aa, which is doing exclusively commercial activity. ..... the assessee / respondent - national institute of aeronautical engineering educational society, was allowed by the tribunal against the order dated 14.09.2004, passed by commissioner of income tax (for short cit), dehradun, under section 12aa(1)(b)(ii) of the act. 5. .....
Tag this Judgment!Court : Uttaranchal
Reported in : 2005(2)AWC1363(UHC); (2005)2UPLBEC41
..... on behalf of the petitioner it is contended that since the maintenance of the national highways is done by the national highway authority under the aforesaid act of 1956, as such, the cantonment board cannot impose any tax for which it is not spending a single penny. ..... on the other hand, in para-9 of the counter-affidavit, the chief executive officer of the cantonment board states that under sections 116 and 117 of the cantonments act, 1924, the cantonment board has to provide wholesome drinking water supply, sanitation, health services, construction of lanes and drains, public urinals, plantation, street lights etc. ..... it further provides that nothing in article 301 shall affect the operation of any law made before the commencement of the constitution (fourth amendment) act, 1955.that being so, if the provisions of cantonments act, 1924 are read with aforesaid articles it cannot be said that the trade, commerce or intercourse has been interfered in violation of the constitutional provisions of law.8 ..... 1) before whom the complaint case is pending, after hearing the parties, rejected the objections of the petitioner vide its order dated 21.3.2005 (copy annexure-4 to the writ petition) holding that it has the jurisdiction to proceed with the case in the matter. ..... 13 of 2003, the jurisdiction of all the courts except supreme court and high court is barred in respect of any dispute regarding which the power has been given by the central government to highway administration/highway tribunals. .....
Tag this Judgment!Court : Uttaranchal
Reported in : (2004)186CTR(Uttranchal)468; [2003]264ITR340(Uttaranchal)
..... whether, that concept can be applied by the department to compute income falling under section 44bb of the income-tax act it was argued on behalf of the department, that in case of tax protected contracts, section 195a was attracted and therefore the department was entitled to compute the deemed profits derived by the nrc by applying the method of multiple stage grossing up of income ..... hence, the department has come in appeal under section 260a of the income-tax act as stated above.question : the following question of law is required to be answered :'whether, the tribunal was right in holding that mulitple stage grossing up of income was not applicable to notional income under section 44bb read with section 195a of the income-tax act ? ..... being aggrieved by judgment and order of the income-tax appellate tribunal (delhi bench), the department has come in appeal against the order dated august 12, 1999 ..... secondly, section 195a comes under chapter xvii of the income-tax act which deals with collection and recovery of tax whereas section 44bb comes under chapter iv which deals with computation of business income ..... decision of the commissioner of income-tax (appeals) has been confirmed by the impugned judgment of the tribunal. ..... was argued that since the nrc had accepted its liability under section 28(iv) of the act, may be at single stage, it is clear that section 28(iv) has to be read with section 44bb of the income-tax act and that section 44bb does not override section 28(iv) of the act. .....
Tag this Judgment!Court : Uttaranchal
Reported in : IV(2005)ACC820; 2007ACJ692
..... appeal has been preferred under section 173 of motor vehicles act, 1988 against the judgment and award dated 31.5.2003 passed by motor accidents claims tribunal/additional district judge, hardwar in motor accident claim case no ..... though the learned tribunal has found that from the income tax returns the annual income of the deceased was ..... the tribunal did not accept the income tax returns on the ground that there was variation in the signatures of nirmala devi made on the income tax returns and further did not decide the annual income as no pay slip of the deceased was filed by the ..... claims tribunal fell into error in ignoring the income of the deceased as also the documents of income tax on which basis the deceased paid the income tax. ..... do not find any force in this contention as from bare perusal of section 163a of motor vehicles act and schedule appended thereto it is very clear that dependency is not required. ..... verification of the accounts of the firm by the chartered accountant cannot be a ground to ignore the income tax returns, which were filed by the deceased in the income tax office and on the basis of said income the income tax was paid by her. ..... (rupees two lakh ninety-three thousand three hundred twenty-six) from national insurance co. ..... the reason, we have rejected the contention of learned counsel for national insurance co. ..... the learned counsel appearing for national insurance co. ..... liability for payment of compensation is also proved against the insurer, national insurance co. .....
Tag this Judgment!Court : Uttaranchal
Reported in : [2008]301ITR415(Uttaranchal)
..... whether the foreign exchange losses arisen on account of revaluation of the foreign exchange borrowings utilized on revenue account was not allowable as deduction under the income-tax act as repayments of these borrowings fell after the accounting year under consideration and, therefore, liability for such losses did not arise in the accounting year under consideration.3. ..... to have been incurred for the purpose of business or profession and no deduction or allowance shall be made in respect of such expenditure.a perusal of the record as well as the aforesaid provision clearly indicates that claim under section 37 of the act will be allowable only in respect of liability which has become enforceable during the relevant assessment year and actually in respect of payment made in that year but not in hallow. ..... whether in view of section 43a of the income-tax act, the tribunal was right in taking into consideration foreign exchange losses suffered by the assessee on capital account on accrual basis for the purposes of determining written down value of the assets?4. ..... the variation of foreign exchange was not quantified nor it became due nor repaid, but the tribunal without application of mind to favour the ongc allowed illegally all the deductions which legally could not be allowed nor was there any material on record to justify such deductions. ..... 50/2005 arises out of the order dated september 13, 2004, passed by the income-tax appellate tribunal bench 'a', new delhi, in i.t.a. no. .....
Tag this Judgment!Court : Uttaranchal
Reported in : (2004)186CTR(Uttranchal)144; [2003]264ITR320(Uttaranchal)
..... the next question which has arisen for determination is as follows :question : whether the tribunal was right in holding that free food, beverages and boarding on the rig was not a perquisite under section 17(2)(iii) ?answer : on facts of this case we answer this question in the affirmative, i.e. ..... secondly, although section 191 of the act is not overridden by sections 192, 208 and 209(1)(a)(d) of the act, the scheme of sections 208 and 209 of the act indicates that in order to compute advance tax the assessee has to, inter alia, estimate his current income and calculate the tax on such income by applying the rates in force. ..... the last question, referred to us for our opinion is as follows :question : whether, the tribunal was justified in deleting interest levied on the assessee under section 234b ?answer : in view of the facts and circumstances of this case our answer is in the affirmative, i.e. ..... the first question which arises for determination is as follows :question : whether, the tribunal was right in holding that off period salary was not taxable under section 9(1)(i) read with the explanation as it stood at the relevant time ?answer : in the facts and circumstances of this case, our answer is in the ..... she contended that the income-tax appellate tribunal was wrong in holding that section 234b was not applicable to incomes falling under the head 'salaries'. .....
Tag this Judgment!Court : Uttaranchal
Reported in : (2006)205CTR(Uttranchal)340; [2006]285ITR321(Uttaranchal)
..... whether, on the facts and in the circumstances of the case of the learned income-tax appellate tribunal was legally justified in holding that concessional accommodation facility provided by the employer to its employees cannot be construed to be perquisite ..... by the said impugned order the learned income-tax appellate tribunal had confirmed the findings of the commissioner of income-tax (appeals), dehradun (in short 'the cit (appeals)'), by which the appeals were decided in favour of the assessee.3 the brief facts are that, the assessing authority on scrutiny of the annual return of salaries filed by the ..... of dispute are involved in all these appeals, therefore, they are being disposed of by this common order.2 these appeals have been filed by the appellants against the common order passed by the learned income-tax appellate tribunal, delhi bench 'c' delhi (in short 'itat') dated august 1, 2001, in t. d. s. ..... , on the facts and in the circumstances of the case, the learned income-tax appellate tribunal was legally, justified in holding that no perquisite arose on account of concessional accommodation facility provided by the employer to its employees and the assessing officer was not justified in charging interest under section 201/201(1a) of the income-tax act ?5. ..... the income-tax appellate tribunal also agreeing with the finding recorded by the commissioner of income-tax (appeals) confirmed the order of the commissioner of income-tax (appeals) and decided the matter in favour of the .....
Tag this Judgment!Court : Uttaranchal
Reported in : (2005)198CTR(Uttranchal)371; [2005]276ITR585(Uttaranchal)
..... question raised before us is as follows :'whether, on the facts and circumstances of the case, the learned income-tax appellate tribunal was legally correct in upholding the orders of the commissioner of income-tax (appeals) that there is no scope of grossing up and that the income determined on notional basis in accordance with section 44bb of the income-tax act, 1961, was not liable to be grossed up under section 195a of the income-tax act ?'4. ..... whether, that concept can be applied by the department to compute income falling under section 44bb of the income-tax act it was argued on behalf of the department, that in the case of tax protected contracts, section 195a was attracted and, therefore, the department was entitled to compute the deemed profits derived by the nrc by applying the method of multiple stage grossing up of ..... is an appeal preferred under section 260a of the income-tax act, 1961, filed by the revenue against the judgment and order dated december 7, 2000, passed by the income-tax appellate tribunal, new delhi, in i. t. a. ..... secondly, section 195a comes under chapter xvii of the income-tax act which deals with collection and recovery of tax whereas section 44bb comes under chapter iv which deals with computation of business ..... we may point out that section 195a of the income-tax act has no application. ..... that section cannot be applied in support of multiple stage grossing up of income in respect of computation of deemed profits under section 44bb of the income-tax act. .....
Tag this Judgment!Court : Uttaranchal
Reported in : (2008)218CTR(Uttranchal)411
..... or participation of the central government or any person authorized by it in such business (which agreement has been laid on the table of each house of parliament), there shall be made in lieu of, or in addition to, the allowance admissible under this act, such allowances as are specified in the agreement in relation:(a) to expenditure by way of infructuous or abortive exploration expenses in respect of any area surrendered prior to the beginning of commercial production by the assessee;(b) after the beginning of commercial production, ..... resident company that for the profits shown by the assessee non-resident company due to the change in foreign exchange rates in other assessment years, the aos have charged and accepted the tax on such profits shown, therefore, for the assessment years in which loss has occurred, for the same reason the depreciation cannot be denied. ..... reasons as discussed above, we agree with the reasoning given by the cit(a) and the tribunal in holding that the depreciation claimed by the assessee non-resident company on account of foreign exchange loss was admissible to it under section 42 of the it act, 1961, read with the clauses of the agreement, quoted above.10. ..... 1824 of 2005 against the ..... 1823 of 2005 against the ..... 1821 of 2005 against the ..... 1824/2005, relating ..... 1823/2005 and ..... 1821/2005; ..... 2005 ..... , 2005, passed by cit(a) in ..... , 2005, passed by cit(a) in ..... , 2005, passed by cit(a) in ..... , 2005 in the three appeals mentioned above.aggrieved by the same, the revenue filed it ..... , 2005, .....
Tag this Judgment!