Judgements and Orders, Supreme Court and High courts of India

In brief, the factual background giving rise to the impugned dispute can be summarized as follows. By a letter dated 18.12.2006, it was pointed out by the assessee that a refund of Rs 6,78,32,796/- was received by it on 1.4.2006 in consequence of the

This case was listed for hearing before the Tribunal on 08-12-2011 and for this assessee was informed. Today i.e. on 08-12-2011 when the case was called on board, none appeared on behalf of the assessee nor any request for adjournment has been filed

On the facts and circumstances of the case, the learned CIT(A) ought not have deleted the addition of Rs. 4,49,95,728 representing expenses for acquisition of rights The learned CIT(A) ought to have appreciate the fact that the provisions of sec. 32

. That having regard to the facts and circumstances of the case, ld. CIT(A) has erred in law and on facts in confirming the action of the ld.AO in making addition of ` 15,00,000/- being share application money received during the year holding the sam

The brief facts of the case are that search and seizure operations u/s 132(1) of the Income –Tax Act, 1961 (hereinafter referred to as the Act) were conducted at the residence and business premises of the various members of Maheswari Brothers Group o

The brief facts of this issue are that while doing the scrutiny assessment after analyzing the various clauses in indenture of conveyance dated 27th April, 1991 and the indenture lease dated 28.12.1995 and the explanation given by assessee at the req

The dispute began when the Municipal Corporation of Delhi proposed to enhance, with effect from 01.04.1999, the rateable value from the existing rateable value of `11,400/- to `1,50,000/- on account of letting of the ground floor. It be highlighted t

) (A) That on the facts and circumstances of the case, the ld. CIT(A)-XII, has grossly erred in confirming the brought forward “SHARE APPLCIATION FORFEITURE ACCOUNT” as unclaimed credit and thus, confirming addition for ` 25,00,000/- to the declared

. Brief ly stated facts of the case are that the assessee derives income from Hiring of Cranes to ONGC and other oi l refineries, management services to group companies, dividends and interest from investments and income from sale of investment and T

On facts and circumstances of the case, whether the learned CIT(A) has erred in allowing exemption u/s 10(10CC), where the facts clearly establish that the tax paid by the company M/s Transocean Offshore Deepwater Drilling Inc. for assessment year 20