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Moti Lal Sharma Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1992)42ITD653(Delhi)

..... in the case of mahesh anant rai pattani (supra) the facts of which somewhat are similar, to the case in hand, the assessee was the chief dewan of the native state of bhavnagar since december 1937, and continued to hold that office until january 1948, when responsible government was introduced by the maharaja and the assessee was given a pension. ..... 5 lakhs was paid to the assessee not in token of appreciation for the services rendered as the dewan of the bhavnagar state but as a personal gift for the personal qualities of the assessee and as a token of personal esteem. ..... the reasoning for that decision appears to be that the assessee had been fully compensated for the services rendered by him to the bhavnagar state and the gift by maharaja from his personal account was long after the retirement and not that it has been shown that the services rendered by the assessee to bhavnagar state was causa causqns of making the gift. ..... on 1 -3-1948, bhavnagar state was merged in the united state of saurashtra and the maharaja ceased to be the ruler of the said state as from that date. .....

income-tax Officer Vs. Bhawani Singh

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1984)8ITD414(Delhi)

..... the assessee ascended the gaddi till the merger of his stale, the assessee was an independent sovereign of the native state of jaipur having full and complete powers of disposition both as regards state properties as well as with respect to what are now specified as personal properties, which were impartible in nature. ..... neither the instrument of accession executed by the maharaja nor the merger agreement between the rulers of various states including jaipur purported to or in fact did, affect the nature of the ruler's right in relation ..... in view the ancestral history of the late maharaja, the fact of his being the ruler of the jaipur state, the quality of the property and the way he treated the same assigned the status of an individual. ..... submitted that in view of conduct of the maharaja in treating the properties as his private properties and as he did not maintain any distinction between the private and the state properties he was the absolute owner of the property before merger and after merger. ..... the assessee did not make any distinction between his private properties and state properties and he also disposed of immovable property as well as gold and other movable properties in the same way as an absolute owner would do: assessee's letter dated december 3/12, 1975 at ..... the senior counsel for the revenue in reply reiterated what he had stated earlier and submitted that up to the merger nobody other than the ruler had any control over the property and the quality of that right was .....

New Delhi Television Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)1SOT116(Delhi)

..... the other hand, the learned departmental representative firstly placed strong reliance on the orders of assessing officer and cit (a).it also further stated that the deduction under section 80hhe is allowable with reference to computer software only, but not for any other item. ..... pcr houses a host of sophisticated computers, equipment which enable editing, graphics, special effects functions as in the earlier stage and additionally a sophisticated state of the art digital studio which enable addition of programme links. ..... the learned departmental representative has also stated that the assessee is dealing in data processing and editing of news software but not dealing in computer software.in reply, the learned counsel of the assessee invited the attention of the bench at page 9 of the paper ..... these advanced and state-of-the-art video switchers are nothing but sophisticated computers that plug into the ndtv lan and can be controlled by customised software written by ndtys programmers that run on standard ..... it was further stated that the intention of the legislature was very clear and deduction on account of television news software has been provided under section 80hhf with effect from 1-4-2000 and in subsequent years the ..... it was further stated that explanation (b) of section 80hhe is clearly applicable on the facts of the present case, as the assessee is collecting datas for the purpose of preparing news software and data includes in the definition of computer software.it was .....

Shri Ram Hari Ram Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1994)48ITD175(Delhi)

..... (a) and (b) of the proviso to sub-section (1), the officer-in-charge of the police station shall state in his report his reasons for not fully complying with the requirements of that sub-section and in the case mentioned in clause (b) of the said proviso, the officer shall also forthwith notify to the informant, if any, in such manner as may be prescribed by the state government, the fact that he will not investigate the case or cause it to be investigated." ..... . when the police concluded the case on april 5, 1982 stating that it is untraceable, it only means that the report had undergone all those processes as laid down in the criminal procedure code, and such being the case, it cannot be said that the ..... on february 1, 1981, and the police authorities were still investigating the same and it was only on april 5, 1982, that they had come to the conclusion that the items that were stated to have been stolen are not capable of being traced.6. ..... income-tax (appeals) observed that the fir was lodged with the police authorities on february 1, 1981, and that there was no satisfactory evidence indicating that the jewellery stated to have been stolen was available with the assessee. ..... in this respect is the provisions made in section 158 of the criminal procedure code which states that every report sent to a magistrate under section 157, which i have just referred to, shall be submitted through such superior officer of the police as the state government by general or special order, appoints .....

Prabha Vs. Hali Chit Fund Co. (P.)

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1994)49ITD566(Delhi)

..... provisions of this section shall not apply to any loan or deposit taken or accepted from, or any loan or deposit taken or accepted by, (b) any banking company, post office savings bank or co-operative bank ; (c) any corporation established by a central, state or provincial act; (d) any government company as defined in section 617 of the companies act, 1956 (1 of 1956); (e) such other institution, association or body or class of institutions, associations or bodies which the central government may, for reasons to be ..... not apply to any loan or deposit taken or accepted from or any loan or deposit taken from or accepted by government and banking company, post office savings bank or any cooperative bank; any corporation established by a central, state or provincial act; or any government company as defined in section 617 of the companies act, 1956. ..... vehemently contended that, if the legislature desired to adopt the same meaning in section 269ss, they would have stated so and in its absence, the meaning from another section could not be borrowed. ..... the proposed provision will take effect from 1 st april, 1984, but, as stated earlier the requirement lald down under the proposed section will apply only in relation to loans and deposits taken or accepted after 30th june ..... he concluded his submission by stating that, by rejecting the genuine submissions of the directors and the facts as are on the record, a real fact cannot be transformed into an unreal one and therefore, the penalty should be .....

Greater Kailash-ii Welfare Vs. Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

..... high court having regard to the common opinion amongst the people and the conditions of india life if the beneficiaries were the members of the rana caste residing in ahmedabad and were natives of ahmedabad they would be a section of the community because the common quality uniting them within the class would be essentially an impersonal quality ..... . high court then held that the class of beneficiaries consists of two sections, the comprising members of the rana sect who are natives of ahmedabad and the other comprising members of the rana sect who are residing in ahmedabad and who have been accepted by the community according ..... vague and ill-defined and the number was also negligible.tribunal, however, held that the beneficiaries as found in the constitution were the rana community meaning thereby the "natives of ahmedabad only and other community members accepted by the community as per old rules of the community and staying in ahmedabad ..... . this case itself has stated that 'a trust is not charitable, unless it benefits the ..... . it was also stated that the beneficiaries of the association include not only the residents of the colony ..... object beneficial to a section of the public is an object of general public utility and to serve a charitable purpose, it is not necessary that the object should be to benefit the whole of mankind or all persons in a particular country or state ..... is not necessary that the object should be to benefit the whole of mankind or all persons in a particular country or state .....

Capt. Harminder Singh Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1997)62ITD78(Delhi)

..... 144(e) seek to cover allowances granted to a person to meet his personal expenses as also to compensate him for increased cost of living in relation to places of posting/residence in specific areas of various states, item 4 of that notification is meant to achieve the same object in relation to allowances granted to employees of transport systems operating in the whole of india. ..... 10(14), as they stood before 1st april, 1989, and stated that the aforesaid allowances have been specifically granted to the employees to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office. ..... in the preamble to the said notification it has been clearly stated that the allowance mentioned in col. ..... is actually under a state of utter confusion. ..... orissa state warehousing corpn (supra) wherein it has been observed that "while interpreting a taxing statute equitable considerations are entirely out of place. ..... orissa state warehousing corpn. ..... one has to look at what is clearly stated. .....

Agricultural Produce Marketing Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1996)57ITD109(Delhi)

..... that under section 9 of the delhi agricultural produce marketing (regulation) act, 1976 certain members were to be elected by the agriculturists and certain members were to be nominated by the administrator representing agriculturists from adjoining states, which made the apmc, azadpur zonal authority/body rather than a local authority; that apmc, azadpur does not have a separate legal existence but it was under the direct control of the administrator who ..... he also added that there was no requirement that the assessee must be provided with basic funds and could not raise funds by itself.3.2 the learned counsel further stated that the ao has erroneously held that the assessee could not be regarded as local authority and the ao has attempted to draw support from section 3(31) of the general clauses ..... the submissions made by the learned counsel and also examined the provisions of section 10(20) of the i.t.act, section 3(37) of the general clauses act, 1897, article 12 of the constitution of india whereunder the expression "state" has been defined entry 5 in list-ii - state list of the 7th schedule to the constitution, the decision of the hon'ble supreme court of india in the case of municipal corpn. ..... has been empowered by the statute to raise funds for the furtherance of its objective by levying fees, rates, penalties, etc.he further stated that the abovementioned fund could be in addition to moneys provided by the government or obtained by the assessee by borrowing or otherwise. .....

Marwah and Co. Vs. Asstt. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1993)46ITD42(Delhi)

..... the stockist, the mode of sale to the stockist, how many tickets were sold to the stockist, how the payments were received, whether the agent to whom the tickets were stated to have been sold had claimed its prize & bonus, the fate of unsold tickets, the reason for stay in taj hotel bombay 15 days prior to the draw and ..... paper book, the assessee, had placed the reply dated 8-1-1985, to an unstarred question as was raised before the lok sabha, from naval authorities, in which, it was stated by them that, the books and other documents of the draw was lost in a fire that broke out in the chartered accountants' office on 1-11-1984 and that, mmc ..... into the lottery, could not be ruled out as an impossibility.this appears to be plausible enough, because, the tickets are stated to have been sent to jcc, who had a regular shop, from where kps, stated to have collected the tickets and subsequently, states to have provided that cash proceeds of the tickets to jcc, for being sent to mmc, jcc and kps being related, ..... shri batra submitted that, the assessee had to make considerable effort to persuade the maharashtra government to permit the sale of the raffle in the state and since, it came on the last of the days of the draw date and since insufficient time was available for sale of tickets, at ..... all other submissions as made by him, about he loosing money in gambling, he carrying cash to his native place, he allowing his son-in-law to withdraw cash for him from the bank, do not carry the point .....

All India Radio Commercial Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)8SOT513(Delhi)

..... doordarshan shall submit monthly bills and the advertiser shall pay all the bills promptly in accordance with the terms stated herein and in any cas'e, not later than fifteen days before the telecast is due to commence. ..... in the written submissions made vide letter dated 14-10-2003, it has been clearly stated that assessee had sufficient basis for forming a bona fide belief that tax is not required to be deducted at source wider section 194h. ..... in this respect, the appellants state that the procedure adopted by the commercial wing of doordarshan is that the concerned advertiser/agency is required to file an offer letter giving details of the sponsored programme and/or advertisement as well as the details of payment for the ..... all payments should be made by demand drafts on a bank of delhi in favour of "state bank of india a/c doordarshan'. .....