Judgements by CS Bijoy

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

Heard Mr. Manish Bhatt, learned senior counsel, appearing with Mrs. Mauna Bhatt, learned advocate for the applicant, Ms. Yajnik, learned advocate for the respondent No.1-OL and Mr. Rutvij Bhatt, learned advocate for the respondent No.2. 2. From

This appeal is directed against the Tribunal’s order dated 19th May, 2006 for the block assessment period 1.4.1988 to 14.10.1998. The main issue raised is in respect of the deletion by the CIT(A) and the Tribunal of the addition of about ` 51.52 lacs

Write Petition No 19760/2011 & Write Petition No 20485-89/2011 are filed under Article 226 & 227 of the constitution of India, praying to quash the notice dated 23.05.2011issued by the 2nd Respondent vide D, D1, D2, D3, D4 and D5 dated 15.03.2011an

This is an appeal under Section 260A of the Income Tax Act, 1961 (for short, “the ct”) against the order dated 25.4.2008 passed by learned Income Tax Appellate Tribunal (“the Tribunal” for short) in Appeal No.1056/DEL/2006 for the assessment year 20

This W.P filed prayed to quash the Impugned Order of CAT Dated 17th August 2005 at Annexure F and dated 24.10.2005 at Annexure Gin so far as petitioner is concerned and direction to Respondent 1 to 4 not to disturbed the 11 SC category officers who w

This W.P. is filed under Article 226 and 227 of the Constitution of India, praying to quash the order dated 21.07.2008 passed by the CAT in O.A.No 55/2007 After arguing the matter at length, learned counsel for the petitioner submit that O.A. No 55/2