As a fallout and consequence of aforesaid discussion, the writ petition being sans substratum, deserves to be and is accordingly, dismissed at the admission stage itself leaving the parties to bear their own cost(s).
If the expenditure consists of merely facilitating the assessee to carry on business more profitably leaving the fixed capital untouched, it would be on revenue account.
Tribunal noted that the respondent had claimed the set off of its business income of Rs. 1.85 crores against the brought forward business losses of the earlier years on the basis of a legal opinion received from a leading firm of Chartered Accountants dated 15.06.2001.
The learned trial Court has committed serious error by convicting the appellant for offence punishable under Section 302 of the IPC. Thus, we are unable to sustain the impugned judgement of conviction and order of sentence.
The Honble Bombay HC in the above stated case held that when the wordings of law are quite clear then law should be applied in its letter and no space could be made for logical or beneficial or constructive interpretation.
Application for temporary leave (parole) has to be decided by District Magistrate keeping in view that the object of parole is to rehabilitate the convicted prisoner.
Oppugning legality, validity and correctness of the order dated 10-2-2014 passed by the trial Court (judicial authority) in Civil Suit No. 207-A/2013 by which that Court in exercise of power conferred under Section 8(1) of the Arbitration and Conciliation Act, 1996 (hereinafter called as the ‘AC Act, 1996’) relegated the parties to arbitration finding prima facie valid arbitration agreement existed between the parties and the dispute to be capable of settlement by arbitration, these two revision petitions have been preferred under Section 115 of the Code of Civil Procedure, 1908, one by the plaintiff and another by defendant No. 1 Bank stating the impugned order to be unsustainable in law. [Parties will hereinafter be referred as per their status shown in the suit before the trial Court.]
Application for compassionate appointment filed by the dependent of a Government servant who died prior to 1-11-1997 cannot be considered by the Government of Chhattisgarh in view of policy decision of the State Government.
Assessees engaged in providing telecom services deduction u/s 80IA shall be allowed in respect of even those incidental incomes earned during the course of telecom business
Disputing the legality, validity and correctness of the order dated 27.7.2012 (Annexure P/1) passed by the Chhsttisgarh Rajya Anushuchit Janjati Aayog (hereinafter called as “the Commission”), the petitioner has filed this writ petition under Article 226/227 of the Constitution of India.