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Dr. M.G.K. Menon Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1989)31ITD86(Delhi)

..... said conference was addressed by five distinguished international personalities viz. mr. e. heath, ex-prime minister of u.k; (2) prof.j.k. galbraith, honorary professor, harvard university; (3) mr.r.ortiz, opec secretary general; (4) mr. s.okita, government representative, for external economic relations, besides prof. m.g.k.menon. he submitted ..... to us, not liable to tax.8. looking to the background of the amendment for casual and non-recurring incomes, section 2(24)(ix) of the income-tax act, 1961, includes in the definition of income, several specific categories of casual and non-recurring receipts, namely, winnings from lotteries, crossword puzzles, races-- including horse races ..... , than to extract a few lines from the said explanatory notes: -- (1) the definition of "income" in section 2(24) of the income-tax act has been amended to specifically provide that winnings from lotteries, crossword puzzles, races including horse races, car games and other games of any sort or from gambling or .....

Sunil Agarwal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

..... kishore a. meswani in ita no.7161(b)/87, dt. 7th aug., 1990, and on a decision of supreme court in the case of shri krishan v. kurukshetra university, air 1976 sc 376, wherein the hon'ble apex court had held that : "any admission made in ignorance of legal rights or under duress cannot bind the maker of ..... the raid party had enough evidence that the assessee was engaged in this liaison turnover in respect of many more parties running through three financial years, i.e., 1993-94 to 1995-96.18. the learned departmental representative further submitted that the assessee himself asked for deduction on account of expenses from billing commission done for job works ..... aforesaid, but which were returned back with the remarks "no such concerns exists". on being confronted the assessee filed affidavits wherein it was stated that these persons had acted as name-lenders for the assessee's companies for a consideration of rs. 100 on each rs. 1,00,000 deposited in their bank accounts.18. the ultimate .....

Deputy Commissioner of Income Tax Vs. Royal Jordanians Airlines

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)283ITR28(Delhi)

..... accepted principles of international law. reliance was also placed on the order of learned cit(a) in assessee's own case for asst. yrs. 1989-90 to 1993-94 wherein, following the order of the tribunal in the case of iraqi airways (supra), he had decided the question in favour of rja. the learned ..... immunity from local courts in all circumstances except those specified in other provisions of the convention. those circumstances include most of those which would be regarded as acts jure gestionis, as well as certain others, such as waiver of immunity, which are generally admitted to permit proceedings against a foreign state." the learned cit ..... house of lords and now "restrictive" doctrine of immunity applied, both to actions in rem and in personam.these common law developments were embodied in the state immunity act, 1978 in england. "commercial transaction" was defined and it extended to "any other transaction or activity (whether of a commercial, industrial, financial, professional or other .....

Kailash Moudgil Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2000)72ITD97(Delhi)

..... order. however, we want to supplement our view point by quoting the administrative law hwr and shri m. forsyth, oxford university press, at page 566 : natural justice is concerned with the exercise of power, that is to say, with acts or orders which produce legal results and in some way alter one man's, someone's legal position to his disadvantage ..... therefore, this decision in devidas's case (supra) is neither here nor there.18. the next decision cited before us is of the hon'ble supreme court in of india [1993] 199 itr 530/65 taxman 440 at 553. our particular attention was drawn to the following passage :- "it must, however, be borne in mind that courts have generally read ..... the issues before us.17. the next decision cited before us by the learned advocate for the assessee is of the bombay high court in devidas v. union of india [1993] 200 itr 697. the brief facts of the case as well as the decision of the bombay high court thereon are the following : the petitioner resided and carried on .....