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Case Laws
Showing 101 to 120 of 868 Records
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2009 (4) TMI 964 - ITAT DELHI
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... ... ..... ct 2003, no disallowance can be made if such payment is made before last date of filing the return of income. However no contrary decision of any High Court was brought to our notice by the ld. DR. We therefore respectfully follow the decision of Hon'ble Karnataka High Court, and reverse the order of lower authorities declining the deduction of payments actually made before last date of filing the return u/s 139(1) of IT Act. Accordingly, we allow the appeal in favour of the assessee." 8. In the circumstances, respectfully following the decision of the coordinate Bench of the Tribunal in the case of M/s Kuber Hinges Pvt. Ltd. (supra), as it is noticed that the employees' contribution to the PF has been made before the due date for filing the return, the assessing authority is directed to delete the addition by making reference to provisions of sec. 43B. In the circumstances the appeal "of the assessee is allowed. Order pronounced in open court on 30.4.2009.
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2009 (4) TMI 963 - SC ORDER
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... ... ..... Act, the amount of tax so calculated was liable to be set off from the maximum monetary limit available to the applicant at the beginning of the year under consideration. The amount would remain unutilized if the interpretation placed by the respondents is accepted causing huge loss to the applicant, besides being contrary to the scheme and policy of the Industrial Development contained in Section 4-A of U.P. Trade Tax Act." For that purpose, we grant liberty to the petitioner to move the High Court in review. Special Leave Petitions stand disposed of accordingly.
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2009 (4) TMI 962 - KERALA HIGH COURT
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... ... ..... oddy containing ethyl alcohol exceeding 5.9 . For the reasons given by us in the judgment in W.A.No.2867/2007, the prosecution of them under Section 57(a) is bound to fail, if the strength of alcohol detected is 8.1 or below. In other words, they can be prosecuted for the offence under Section 57(a) of the Act, if the strength of alcohol detected in Sago palm (Choondapana) toddy exceeds 8.1. . It is also declared that in the case of Sago palm (Choondapana) toddy, if the percentage of alcohol detected is not above 8.1. , the offence under Section 56(b) of the Act alone will lie. The Writ Petitions are disposed of as above. 27. Needless to say, this judgment will not affect the powers of the Government to take appropriate steps, in accordance with law, to prescribe the maximum percentage of alcohol permissible in palmyra palm toddy and Sago palm (Choondapana) toddy. The contentions of the petitioners in the above cases, other than those covered by this judgment, are left open.
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2009 (4) TMI 961 - DELHI HIGH COURT
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... ... ..... to Assessment Year 2001-2002, on this issue the same result will obtain. The second issue which pertains to the provision of gratuity is covered against the Revenue by virtue of judgements of this Court in Commissioner of Income Tax vs- Hewlett Packard India (P) Ltd. 2008-TMI-3577 (Del); Commissioner of Income Tax vs- Bechtel India (P) Ltd., (2008) 2 DTR (Del) 145 and ITA No.1249/2007 titled Commissioner of Income Tax vs- DCM Sriram Consolidated Ltd decided on 21.11.2008 No substantial question of law arises for our consideration. Dismissed.
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2009 (4) TMI 960 - SUPREME COURT
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... ... ..... clusion is unsustainable in view of the FSL report which clearly stated that the seals were intact and matched with the specimen seals. In Hardip Singh vs. State of Punjab (2008 (8) SCC 557) it was held that when the seals are intact even in delay in sending the seals to the Laboratory is not in fatal to the prosecution case. In the instant case the position stands on a much better footing. There was in fact no delay and in fact the samples which were kept in the SP office were received back on the very same day. There is no material to support the conclusion of the High Court that there was possibility of tampering with the samples. The observation as noted above clearly overlooks the clear statement of the FSL report that the seals were intact. Looked at from any angle, the judgment of the High Court is unsustainable and set aside and that of the trial Court is restored. The respondent shall surrender to custody to serve out the remainder of sentence. The appeal is allowed
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2009 (4) TMI 959 - SUPREME COURT
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... ... ..... at any point of time did not have access to Smt. Durgi. According to the clear interpretation of section 112 of the Evidence Act, there is strong presumption about the legitimacy of children born out of continuation of the valid marriage. 41. It is well settled principle of law that Odiosa et inkonesta non sunt in lege prae sumenda (nothing odious or dishonourable will be presumed by the law). The law presumes against vice and immorality. In a civilized society it is imperative to presume legitimacy of a child born during continuation of a valid marriage and whose parents had "access" to each other. 42. It is undesirable to enquire into paternity of a child whose parents "have access" to each other. Section 112 of the Evidence Act is based on presumption of public morality and public policy. 43. It our considered view, no interference is called for. This appeal being devoid of any merit is accordingly dismissed leaving the parties to bear their own costs
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2009 (4) TMI 958 - SC ORDER
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... ... ..... JJ. ORDER Appeal dismissed.
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2009 (4) TMI 957 - CESTAT, BANGALORE
Synthetic Rubber Master Batch (SRMB) - Colour Master Batch (CMB) - Classification of - Demand - Limitation
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2009 (4) TMI 956 - CESTAT, NEW DELHI
Confiscation and penalty - Excess goods ... ... ... ... ..... ty amount has been imposed under Section 11AC on the respondent firm and under Rule 26 on partner of the respondent firm. These penalties under Section 11AC and 26 are not justified as there is evidence of any clandestine removal. However, for non-maintenance of the accounts some penalties are warranted. 5. emsp Taking the entire facts and circumstances of the case into account, I set aside the order of the Commissioner (Appeals) and restore the order of the original authority and while restoring I modify the order as follows (a) The confiscation adjudged by the original authority is upheld and the goods are allowed to be redeemed on payment of fine of Rs. 20,000/- as held by the original authority. (b) However, the penalty imposed under 11AC on the firm is modified to a penalty of Rs. 2,000/- (Rupees Two thousands only) for non-maintenance of records. (c) The penalty of Rs. 1,87,227/- imposed on the partner is set aside. 6. emsp The appeal is disposed off on the above terms.
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2009 (4) TMI 955 - SUPREME COURT
Whether, on the facts and circumstances of the case, could it be said that the contract between the Indian buyer and TISCO on the one hand and the contract between TISCO and Tata incorporated, USA on the other are so inextricably interlinked as to attract the first limb of section 5(2) of the 1956 Act?
Held that:- Department appeal allowed. As according to the Department, the sales effected by TISCO to the Indian buyer did not fall within the first limb of section 5(2) of 1956 Act. In our view, the High Court had failed to consider various documents which were placed on record before it, namely, the invoices, the bill of lading, the modality of payment, the name of the consignee, etc. We do not wish to express any opinion on these documents at this stage. Suffice it to state that the above question needs to be examined by the High Court de novo in accordance with law. The High Court had erred in proceeding on the basis that no question of law arose on the interpretation of the documents placed on record before it.
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2009 (4) TMI 954 - ITAT DELHI
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... ... ..... by the Revenue.” 5. Learned DR could not produce any material which could require valuation of the property to be referred to valuation officer under section 142A of the Act. In these circumstances, on this ground alone, the addition cannot be made and the order is to be vacated. We may also point out that the comparable case referred to by the District Valuation Officer for the purposes of valuation has been found by the CIT (Appeals) to be not a comparable one as it was in respect of a property located at Shri Ram Road which is 9 kms. away from the property owned by the assessee. Even though, the CIT (Appeals) adopted a rough estimate of ₹ 13,000/- per sq.mtr. which has no basis and on that ground also, no addition can be made. We accordingly set aside the order of the CIT (Appeals) as well as that of the Assessing Officer and allow the assessee’s appeal and dismiss the appeal of the revenue. Order pronounced in open court on this 22nd day of April 2009.
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2009 (4) TMI 953 - SUPREME COURT
Detention of person - smuggling - red sanders - principles of natural justice - the relied upon document, the detention order of Anil Kumar was not supplied to the detenu and the detenu was prevented from making effective representation which has violated his constitutional right under clause (5) of Article 22 of the Constitution
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2009 (4) TMI 952 - ITAT MUMBAI
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... ... ..... ties and perused the material available on record. We find that there is no dispute that the amount of ₹ 2 lakhs was paid by the assessee to Osian's Connoisseurs of Art Pvt. Ltd. for maintenance of art collections, building services rendered. However, the assessee could not place on record the supporting material thereof. Therefore, in the interest of justice we consider it fair and reasonable that the matter should go back to the file of the he AO and accordingly we set aside the order passed by the revenue authorities on this account and send back the matter to the file of the AO who shall decide the same afresh in the light of our observations herein above and according to law after providing a reasonable opportunity of being heard to the assessee and accordingly the ground taken by the assessee is partly allowed for statistical purposes. 28. In the result, assessee's appeal stands partly allowed for statistical purposes. Order pronounced on this 15.04.2009.
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2009 (4) TMI 951 - SC ORDER
Stay/Dispensation of pre-deposit - decision in the case of LACURE PHARMACEUTICALS LTD. Versus UNION OF INDIA [2009 (3) TMI 206 - GUJARAT HIGH COURT] contested - Held that: - the decision in the above case upheld - SLP dismissed.
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2009 (4) TMI 950 - KARNATAKA HIGH COURT
Sales tax exemption - inter-State sale of goods - power under sub -section (5) of Section 8 of the CST Act - Held that:- The impugned notification is issued by the State Government on the basis of the amendment made to Section 8(5) of the CST Act - No doubt sales tax exemption is granted in favour of the appellant's company from the year 1998 for a period of 12 years i.e., from the date of commencement of the production of its goods. In the meanwhile, the parliament, in exercise of its legislative powers, has made amendment to sub -section (5) of Section 8 of CST Act. On fulfillment of the requirements laid down in sub -section (4) by the dealer, sales tax exemption can be availed by the company.
Incorporation of the said amended portion of sub -section (5) of Section 8 was notified to the company by issuing the notification impugned in the writ petition. The appellant dealer cannot contend that the amended provisions of sub -section (5) of Section 8 of CST Act is not applicable to it and therefore the impugned notification adding additional conditions are bad in law - The grant of sales tax exemption in favour of the appellant -company is a benefit. Therefore, the same cannot be claimed as a matter of right.
The assessment order was passed for the period from 1 -4 -2004 to 31 -3 -2005 onwards as the appellant has not complied with the requirements of sub -section (4) of Section 8 of CST Act.
Appeal dismissed.
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2009 (4) TMI 949 - ITAT MUMBAI
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... ... ..... urchases were made could not appear before the AO, the assessee cannot be held faulty and no inference should have been dawn against the assessee. Therefore, keeping in view of these facts and circumstances and keeping in view of voluminous details required by the AO filed before him, we find that the AO and the CIT(A) were not justified in rejecting the claim of the assessee. The AO as well as CIT(A) have rejected the loss claimed by the assessee at 16.70 per cent. The entire loss has been disallowed without assigning any reason and thereafter, 1 per cent gross profit on the total turnover has been adopted again without assigning any reason, therefore, as stated above, both the authorities were not justified in rejecting the books of account and not allowing claim of loss of the assessee. Accordingly, we set aside the orders of the authorities below and the AO is directed to allow the claim of the assessee as claimed. 7. In the result, the appeal of the assessee is allowed.
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2009 (4) TMI 948 - BOMBAY HIGH COURT
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... ... ..... ision of the assessee company as capital receipt? 2. So far as question-A is concerned, learned counsel for the assessee has brought to our notice that the said question is covered by this Court in C.I.T. v. Ambalal Kilachand, (1995) 81 Taxman 435 (Bom). In this view of the matter, the said question can hardly be said to be a substantial question of law. 3. So far as question-B is concerned, learned counsel for the assessee pointed out that the Tribunal relied upon its earlier order in the case of assessee itself in ITA No.629/Mum/2003. The said order has been accepted by the Revenue. In this view of the matter, the said question cannot be said to be a substantial question of law. 4. So far question-C is concerned the same is covered by the judgment of this Court in the case of C.I.T. v. Narendra D. Desai, (2008) 214 CTR 190. 5. In the above view of the matter, no substantial question of law is involved in this appeal. Appeal is dismissed in limine with no order as to costs.
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2009 (4) TMI 947 - SUPREME COURT
Possession of bag, contained narcotic substance - On the basis of Information given in writing, P.W.5 met P.W.6 and appraised him - Thereafter, PWs 4, 5 and 6 went to the departmental store and arrested the accused - officers found 5 Kgs of opium - P.W.6 registered a case - accused was convicted - According to the submission advanced on behalf of the accused, the crime ought to have been investigated by another independent officer and not by P.W.6.- HC found substance in this submission and acquitted the accused - Aggrieved by the judgment of the HC, the State, through Inspector of Police, referred a special leave petition under Article 136 -
Whether P.W.6 who registered the crime could have investigated the case or an independent officer ought to have investigated the case - HELD THAT:- In Megna Singh v. State of Haryana [1995 (2) TMI 445 - SUPREME COURT], this Court has taken a categorical view that the officer who arrested the accused should not have proceeded with the investigation of the case. The ratio of Megna's case has been followed by other cases.
In another case in Balasundaran v. State 1999 [1999 (7) TMI 672 - MADRAS HIGH COURT], the High Court took the same view.
'' No doubt the successor to P.W. 5 alone had filed the charge sheet. But there is no material to show that he had examined any other witness. It therefore follows that P.W. 5 was the person who really investigated the case. P.W. 5 was the person who had searched the appellants in question and he being the investigation officer, certainly it is not proper and correct. The investigation ought to have been done by any other investigating agency. On this score also, the investigation is bound to suffer and as such the entire proceedings will be vitiated."
In this view of the legal position, as crystallized in Megna Singh's case, the High Court was justified in acquitting the accused. The appeal, being devoid of any merit, is accordingly dismissed.
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2009 (4) TMI 946 - BOMBAY HIGH COURT
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... ... ..... t reasons need not be given for passing the order. 2. Hence, the impugned order is set aside. The matter is remanded back to the Tribunal for de novo consideration and after hearing the parties to pass order according to law within four months from today. Appeal stands disposed of.
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2009 (4) TMI 945 - ITAT MUMBAI
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... ... ..... 50 "The claim of the assessee’s counsel that cash balances were available with the firm for advances to the partners, their relatives and the sister concerns does not advance the assessee’s case. If cash balances are available, the borrowing itself is not for the purpose of the business. An assessee with liquidity cannot claim that it can give interest-free advances to the partners and others and then borrow funds from the bank on interest for business purposes. Such borrowings will not be for business purposes, but for supplementing the cash diverted by the assessee without any benefit to it. Therefore, so long as the assessee is not the beneficiary of the investments made by the partners, their relatives and sister concerns, and so long as the advances are interest free, the Assessing Officer is perfectly justified in disallowing the interest in proportion to the advances made." 11. In the result, the appeal filed by the assessee-company is dismissed.
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