Judgment Search Results Home > Cases Phrase: nepali Sorted by: recent Court: income tax appellate tribunal itat delhi Year: 2008 Page 1 of about 6 results (0.075 seconds)

Smt. Krishna Verma and Subhash Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)113ITD655(Delhi)

1. These appeals of the assessee were decided by the Tribunal vide consolidated order dt. 9th March, 2007 reported as Smt. Krishna Verma v. Asstt. CIT (2007) 109 TTJ (Del) (SB) 193Ed. Thereafter, the assessee filed miscellaneous applications bearing Nos. 327 and 264/Del/2007. The said miscellaneous applications were disposed of by the Tribunal vide consolidated order dt. 24th Aug., 2007.2. In the miscellaneous applications filed, the grievance of the assessee was that the Tribunal had decided only one ground of appeal which related to the defect in the notice issued under Section 158BC by giving less than 15 days notice to the assessee to file block return and this Tribunal did not adjudicate upon the other grounds of appeal raised in the above appeals filed by the assessee. Since the Special Bench constituted to decide whole of the appeal and certain other legal grounds involving jurisdictional aspect, which were raised but have not been adjudicated upon, there was a mistake in the o...

Picker India Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

1. These are the two appeals filed one by the assessee and other filed by the Revenue and both are against the order of the CIT(A)-XXIX, New Delhi dt. 14th July, 2000. There are six grounds in the appeal of the assessee. Grounds 3 to 6 of the assessee's appeal are narrative and the issue that arises from them is whether the CIT(A) would have taken a decision based on the available facts and delete the addition of Rs. 1,61,86,880 instead of setting aside the issue relating to the alleged low GP to the files of the AO with certain guidelines. Further, the CIT(A) is directing the AO to apply the provisions of Section 92 of the IT Act and issuing certain directions in this regard. Finally, other two grounds Nos. 1 and 2 are: 1. That the CIT(A) erred on facts and in law in sustaining disallowance of commission of Rs. 11,07,251 paid to RTP Business Enterprises, Rs. 8,500 paid to JK Traders and Rs. 8,400 paid to Technomed Services on the ground that the appellant failed to bring any evidence...

Assistant Commissioner of Income Vs. Unger Booke David

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)116TTJ(Delhi)513

1. This appeal by the Revenue for asst. yr. 2001-02 arises out of order of CIT(A)-XXX, New Delhi.2. The only issue for consideration relates to treating the period of 41 days spent by the assessee in Pakistan, Sri Lanka and U.K. were for performance of duties outside India. The effective grounds of appeal are reproduced as under: (1) On the facts and in the circumstances of the case, learned CIT(A) is not justified in holding that a period of 41 days spent by the assessee in Pakistan, Sri Lanka and U.K. (2) On the facts and in the circumstances of the case, learned CIT(A) has erred in holding that as per contract the visits to Sri Lanka and Pakistan were on account of work done in those countries where as per record, the assessee had completely failed to submit copies of such contract/ appointment letter before the AO. (3) On the facts and in the circumstances of the case, learned CIT(A) has erred in holding the separate tax treatment should be given to on periods and off periods sala...

Amway India Enterprises Vs. the Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)111ITD112(Delhi)

1. This Special Bench has been constituted u/s. 255(3) to dispose of the appeals filed in the case of M/s. Amway India Enterprises and M/s.SQL Star International Ltd., as well as to dispose of the following important questions which are involved therein: (i) Whether, in the facts and circumstances of the case, the expenditure incurred by the assessee on account of computer software is of revenue nature or capital nature? (ii) If the expenditure incurred on computer software is held to be of capital nature, what would be the rate of depreciation applicable thereon? 2. The factual backdrop which has given rise to the constitution of this Special Bench can be briefly summarized as follows. In the case of M/s Amway India Enterprises, a deduction on account of software expenditure incurred amounting to Rs. 20,04,105/- was claimed by the assessee company in its return of income filed for A.Y. 2001-2002. The said expenditure was claimed to be incurred by the assessee company for acquiring th...

Cpr Capital Services Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)115TTJ(Delhi)528

1. This appeal has been filed by the assessee against the order of CIT(A) passed in Appeal No. DEL/CIT-A2/2002-03/161 dt. 7th March, 2003 on as many as 16 grounds.2. Ground Nos. 1 and 17 are general in nature hence no adjudication is required from our side.3. Ground Nos. 2 to 6 relating to various legal issues as stated in the grounds of appeal filed by the assessee were not pressed by the learned Authorised Representative for the assessee before us; accordingly, the same are rejected as not pressed.4. Ground No. 10 relates to confirmation of addition of Rs. 93,546 on account of commission earned by the assessee and ground No. 1 relates to confirmation of addition of Rs. 25,45.575 by the CIT(A) out of the total addition of Rs. 28,28,902 made by the AO as undisclosed income under Section 68 of the IT Act, 1961. Ground No. 12 relates to upholding of the addition of Rs. 9,75,000 by the CIT(A) relating to share application money and ground No. 13 pertains to confirmation of addition of Rs...

Dcit, Spl. Range-i Vs. Jindal Photo Films Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

1. As there is a difference of opinion, the matter is being referred to the Hon'ble President of the I.T.A.T with a request that the following question may be referred to a Third Member or pass such order as the Hon'bie President may kindiy decide: Whether on me facts and circumstances of the case, the product (photographic apparatus and goods) being manufactured by the assessee did not come under 11th Scheduie of the Act and therefore, the assessee was eligible for deduction Under/Section 801/801A of the Act.1. The appeal has been directed by the revenue against the order of the CIT(A) dated 28.11.97 pertaining to assessment year 94-95.In the sole ground, the revenue has challenged the direction of the CIT(A) to allow deduction Under Section 80-1 of the Act despite the fact that the product being manufactured by the assessee came under the XI^th Schedule of the Act.2. Briefly, the facts of the case are that the assessee company is engaged in the production and manufacture of photo co...