Judgements and Orders, Supreme Court and High courts of India

On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in directing the Assessing Officer to allow depreciation @ 60% on ITG Networking equipments as against 25% allowed by the Assessing Officer

At the time of hearing before us, it is stated by the learned counsel for the assessee that in this case, the notice of hearing was served by affixture. Thus, it is clear that no notice was actually received by the assessee ever. He further pointed o

On the facts and circumstances of the case, the ld. CIT(A) has erred in law as well as in facts in deleting the addition of `30,41,520/- made by the AO on account of sale value of free copies distributed by the assessee. On the facts and circumst

The relevant facts giving rise to this appeal are that the assessee is a company registered under the Companies Act, 1956. The shares of the assessee are wholly owned by the Government of Maharashtra. The assessee has been appointed as the New Town D

The facts in brief are that the AO during the assessment proceedings noted from details of unsecured loans that the assessee had taken unsecured loan of Rs.14,60,052/- from Shri Balwantbhai Grewal during the year. The AO therefore, asked the assessee

At the outset, the learned counsel for the assessee submitted that the assessee had filed an appeal before the ITAT being aggrieved by the order of learned CIT(A) who had treated the short term capital gains of `82,32,316/- as business income. The IT

That having regard to the facts and circumstances of the case, Ld. Commissioner of Income Tax (Appeals) has erred in law and on facts in not quashing the impugned assessment order passed by Assessing Officer u/s. 147 that too without the serving the

The disputes in the present case centre around the election to Sports Working Committee of the Delhi District and Cricket Association (DDCA). Sports Working Committee is a smaller body within the DDCA‟s Executive Committee.

Facts indicate that in this case, the assessee was a proprietor of a boutique, which she was running at Naraina Vihar, New Delhi. She had inherited jewellery from her late mother and father from the locker which was relinquished to her vide a Relinqu

On the facts and in the circumstances of the case, the Ld. CIT(A) has erred on facts and in law in quashing the assessment despite the specific saver provided under the Act by way of section 292BB because section 292BB of the Income Tax Act, 1961 pro