Judgements and Orders, Supreme Court and High courts of India

. 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

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