Bombay High Court held In the case of M/s. Bayer Material Science Pvt. Ltd. vs. DCIT that the draft Assessment order was passed on 30th March, 2015 without having disposed of the Assessee’s objections to the reasons recorded in support of the impugned notice.
Delhi High Court held In the case of ANZ Grindlays Bank Ltd. vs. DCIT that absence of a provision similar to sec. 40(a) (i) does not mean that the Assessee would also be disentitled to claim deduction on account of salaries in the year to which such expenses pertained even though
The scientific question that emanates for consideration in this writ petition is legal permissibility of Narco analysis, polygraph test (lie-detector test) and BEAP (Brain Electrical Activation Profile) test to be conducted against the will and without consent of a person suspected of an offence, subjected to either of the test(s).
Hon’ble Shri Justice Sanjay K. Agrawal Order On Board 1. The important question of law that emanates for consideration is whether the Entry Tax under the provisions of the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 can be levied upon the goods brought into railway area where the petitioners are carryingon […]
Seeking expunction of certain offending/objectionable remarks in the judgment delivered on 09.12.2014 by learned Second Additional Sessions Judge, Sakti, District Janjgir-Champa (Chhattisgarh) in Sessions Trial No. 21/2014 in the matter of State of Chhattisgarh v. Gangaram Bareth and others, the petitioner herein has filed this writ petition on the following factual backdrop:-
Once it is clear that the assessee had correctly debited the profit and loss account for the loss arising out of the transfer of investment division, there remains no difficulty in realizing that the CIT proceeded on a wrong premise which was responsible for exercise of jurisdiction under Section 263 which he would not have done if he had realized the correct position.
In the present case, the capital assets has never come into existence and accordingly ITAT has allowed travelling expenses or ore testing charges only as revenue expenditure. The travelling expenses or manganese ore testing charges pertaining to the existing mine allowed by the ITAT
A plain reading of reasons, gives rise to doubts whether some lines have gone missing or some punctuation marks have been left out. Grammatically also the reasons recorded make little sense. It is well settled that the reasons recorded for reopening the assessment have to speak for themselves.
It is clear that the assessee was under the bonafide belief that the provisions of Section 44AB were not applicable to a Club, while supplying beverages, liquor etc., to its members as it was not engaged in any business
1. The superb question of law that falls for consideration in this writ petition is, whether the Chhattisgarh Lok Aayog has jurisdiction and authority to pass an order directing the State Government and / or its authorities to hold departmental enquiry mandatorily and to recover the amount in exercise of its advisory jurisdiction under sub-section (1) […]
