Judgements by Ayush

Out of the 05 (Five) Grounds of Appeal filed by the appellant against the order of the CIT(A) dt. 01-12-2010, the following 03 (Three) Grounds of Appeal are effective. They are: “The learned CIT(A) 21 erred in upholding the adding back to the tota

The present petition under Section 34 of the Arbitration & Conciliation Act, 1996 (‘Act’) is directed against the Award dated 25th January 2006 passed by the learned Arbitrator (‘Respondent No.2’) holding that the claims of the Petitioner in respect

The Companies (Amendment) Ordinance, 1998 (No.19 of 1998) sub-section (5) of Section 205A of the Companies Act (hereinafter referred to as the „Act‟), 1956 was amended as regards transfer of unpaid dividend account of a company to the fund establishe

In the present case also, no obligation on the part of the respondents to frame the Rules, notwithstanding the impracticality thereof, is established. It is purely a policy matter. The Supreme Court in Kanhaiya Lal Sethia Vs. UOI (1997) 6 SCC 573 hel

I have heard the learned counsels for the parties. Briefly the facts giving rise to the present petition are that on 15th October, 1992, on the basis of a secret information, one Virender Singh Batra was apprehended by the Respondent, R.K. Virmani wh

These two companies entered into a joint venture agreement on 14th July, 2003 for setting up a project in the State of Mizoram. After sometime, the company pulled out of it. They entered into a different relationship. The petitioning creditor agreed,

From a rending of sub-section (1) of section 263, it is clear that the power of suo motu revision can be exercised by the Commissioner only if, on examination of the records of any proceedings under this Act, he considers that any order passed therei

After hearing both the parties, we find that during assessment proceedings the AO noticed that the assessee has declared sales figure of Rs.1,34,45,538/-.The assessee was asked to file details of the sales and labour charges which were accordingly fu

On the facts and in the circumstances of the case and in law, the Ld. CIT(Appeals) erred in holding that the assessee branch is not the PE in respect of the business done out of the supplies made by foreign principal and accordingly, its business pro

After considering the rival submissions and perusing the relevant material on record, it is observed that similar disallowance was made by the AO in the immediately preceding assessment year i.e. 2005-06. The Tribunal, vide its order dated 31-01-2012