HIGH COURT OF MADRAS Nizamabad Agro (P.) Ltd. v. Assistant Commissioner of Customs -EODC T.S. SIVAGNANAM, J. W.P. NO. 27525 OF 2016 AUGUST 30, 2016 S. Murugappan for the Petitioner. Rajkumar Jhabakh, Senior Standing Counsel for the Respondent. ORDER 1. Heard Mr.S.Murugappan, learned counsel appearing for the petitioner and Mr.Rajkumar Jhabakh, learned Senior Standing Counsel… Read More »
HIGH COURT OF KARNATAKA Concept Hydro Pneumatic (P.) Ltd. v. Commissioner of Central Excise, Bangalore II Commissionerate JAYANT PATEL AND S.N. SATYANARAYANA, JJ. CENTRAL EXCISE APPEAL NO. 1 OF 2016 AUGUST 24, 2016 R. Dakshina Murthy, Adv. for the Appellant. K.V. Aravind, Standing Counsel for the Respondent. JUDGMENT Jayant Patel J. – Admit. 2.… Read More »
HIGH COURT OF GUJARAT Oil & Natural Gas Corporation Ltd. v. Assistant Commissioner of Income-tax (TDS) AKIL KURESHI AND A.J. SHASTRI, JJ. TAX APPEAL NOS. 368 AND 371 OF 2016 SEPTEMBER 15, 2016 Vankatraman, LD. Senior Advocate, Akshat Khare and Mrs. Suman Khare, Advocates for the Appellant. Manish Bhatt, LD. Senior Advocate and Mrs. Mauna… Read More »
Held It may be mentioned that the matter has come up before this Hon’ble Court in the assessee’s case reported in CIT v.Sahara Investment India Ltd. [2004] 266 ITR 641 (All.), where it was held that “When a person deposits some money in a back that amount does not become the income of the bank… Read More »
Held When an action, if onerously done is not an offence, it cannot become an offence when, owing to advancement in technology doing thereof has been simplified. That is what has happened in the present case. In the times when I was studying law, the facility available of photocopying was limited, time consuming and costly.… Read More »
IN THE ITAT MUMBAI BENCH ‘A’ Assistant Commissioner of Income-tax, Circle 6 (3), Mumbai v. Liva Healthcare Ltd. MAHAVIR SINGH, JUDICIAL MEMBER AND RAMIT KOCHAR, ACCOUNTANT MEMBER IT APPEAL NOS. 904, 945 (MUM.) OF 2013 [ASSESSMENT YEAR 2009-10] SEPTEMBER 12, 2016 A. Ramachandran for the Appellant. B.V. Jhaveri for the Respondent. ORDER Ramit Kochar,… Read More »
HIGH COURT OF DELHI Council of the Institute of Chartered Accountants of India v. Mahesh Kumar Gupta PRADEEP NANDRAJOG AND MS. PRATIBHA RANI, JJ. CHAT.A.REF. NO. 2 OF 2012 AUGUST 12, 2016 Rakesh Aggarwal and Pulkit Agarwal, Advs. for the Petitioner. ORDER Pradeep Nandrajog, J. – The reference made to this Court by the Institute… Read More »
HIGH COURT OF DELHI Council of The Institute of Chartered Accountants of India v. Devinder Kumar Jain PRADEEP NANDRAJOG AND MS. PRATIBHA RANI, JJ. CHAT. A. REF NO. 1 OF 2011 AUGUST 8, 2016 Rakesh Agarwal and Pulkit Agarwal, Advocates for the Petitioner. Ms. Isha Jha, Advocate for the Respondent. ORDER Pradeep Nandrajog, J. –… Read More »
Held Section 124(3) stipulates a bar to any contention about lack of jurisdiction of an AO. It is not as if the provisions of the Act disable an assessee from contending that in the given circumstances the AO lacks jurisdiction; rather Section 124(3) limits the availability of those options at the threshold. The assessee upon… Read More »
HIGH COURT OF DELHI Council of the Institute of Chartered Accountants of India v. Rakesh Verma PRADEEP NANDRAJOG AND MS. PRATIBHA RANI, JJ. CHAT.A.REF. NO. 5 OF 2011 AUGUST 8, 2016 Rakesh Agarwal and Pulkit Agarwal, Advs. for the Petitioner. Ms. Isha Jha, Adv. for the Respondent. ORDER Pradeep Nandrajog, J. – Ms. Isha Jha,… Read More »