Judgements by CS Bijoy

This petition has been filed under Sections 391 to 394 of the Companies Act, 1956 (the Act) by Sony India Private Limited (hereinafter referred to as petitioner/transferor company), in respect of a scheme of arrangement (scheme for short) between the

I have carefully considered the assessment order and the submissions made by the ld. AR in this regard. As per the facts of this case, the appellant company is a 100% subsidiary of the holding company M/s McCann-Erickson (India) Pvt. Ltd. M/s McCann

Brief facts are that the assessee is a cooperative society engaged in the construction of about 476 flats. It has claimed that due to dispute between different groups of members, complaints were made for violation of cooperative group housing society

At the time of hearing the ld. Counsel appearing on behalf of assessee has submitted a copy of the adjournment petition made before ld.CIT(A) dated 09.02.2011 and submitted that the ld. CIT(A)’s observations that no applications for adjournment were

That without prejudice to Ground No. 1 above , the l earned Commissioner of Income Tax erred in holding that the Assessing Of f ice r failed to consider the applicability of provisions of sect ion 115JB of the Income Tax Act , 1961 when the tax payab

That the Ld. CIT(A) was unjustified in confirming the addition of Notional Interest of Rs.7.18 Crore allegedly due from M/s. V. B. Desai & Co. without any cogent reasons. 1.1. That the Ld. CIT(A) failed to appreciate that after the judgment of the Sp

The Petitioner Trust owns the premises at E-10, Block E, Inner Circle, Connaught Place, New Delhi (‘the premises’). The Petitioner leased out the said premises to the Respondent by a lease deed dated 25th April 2007. The lease was for an initial peri

The fact of the case is the whether the assessee eligible to allowed deduction for bad debt written off.

At the time of hearing the ld.AR for the assessee submitted that the appeal filed by the assessee is barred by limitation by 41 days. It was submitted that the assessee has filed an affidavit for condonation of delay to which revenue has not raised a

The circumstances of the case the Ld. C.l.T(A) was not justified in confirming the addition of Rs. 1,48,90,366/- with processing charges without properly appreciating the facts that all the receipts were not on account processing charges and other fa