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Showing 221 to 227 of 227 Records

• 1995 (5) TMI 7 - PUNJAB AND HARYANA HIGH COURT
  

  Tax At Source, Taxing Statutes, Works Contract

  
  
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  ... ... ..... ase where the view taken by the authority or the Board is contrary to the plain language of the statute, the circular cannot be used to evade the liability created by the statute. The view expressed in the two circulars relied upon by the petitioners, does not appear to be in consonance with the plain language of section 194C. In our view, the Board committed no error in taking a cue from the judgment of their Lordships of the Supreme Court in the Case of Assoc iated Cement Company 1993 201 ITR 435. In view of the above, we are, though reluctantly, constrained to differ from the view taken by the Bombay and the Calcutta High Courts. In our view, the circular issued by the Board in so far as it provides that the transport contracts fall within the mischief of section 194C, is legal and valid. The challenge to this provision in the circular cannot be sustained. As a result, the writ petition is dismissed in limine. In the circumstances of the case, we make no order as to costs.

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• 1995 (5) TMI 6 - DELHI HIGH COURT
  

  Assessment Year, Entertainment Expenditure

  
  
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  ... ... ..... they earn small commission on sales and that the purchasers were usually people from out of station and that there was bound to be some expenses in relation to providing food or cold drinks or tea, etc., to them. It was further held in that case that this type of customary expenditure was expected from arhtias as part of their business operations. Accordingly, this court finally held that such type of expenditure before April 1, 1976, could be treated as permissible deduction. The facts disclosed from the statement of facts of the present case are similar to the aforesaid two cases decided by this court. We are also in respectful agreement with the view taken by this court in the cases of CIT v. Supreme Motors (Pvt.) Ltd. 1984 147 ITR 48 and Santlal Kashmirilal v. CIT 19861 157 ITR 422. Accordingly, following the ratio of the aforesaid two decisions of this court, we answer the question referred to us in the affirmative, and against the Revenue. The reference is disposed of.

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• 1995 (5) TMI 5 - DELHI HIGH COURT
  

  Appropriate Authority, Movable Property, Purchase Of Immovable Property By Central Government

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• 1995 (5) TMI 4 - RAJASTHAN HIGH COURT
  

  Industrial Company, Industrial Undertaking, Special Deduction

  
  
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  ... ... ..... it is possible to determine such loss, then he can be made responsible for the loss of revenue as well. The personal responsibility cannot be absolved in the garb that the act performed was during the course of official duty. The assessee who has lost his books of account can also claim damages for the loss of the books of account from the officers who had seized the said books of account. The question of determining the loss or compensation to the petitioner cannot be determined in proceedings under article 226 of the Constitution. The proper remedy for the petitioner is to file a suit in respect thereof. A copy of this order may be sent to the chairman, Central Board of Direct Taxes, for taking immediate action against the officers who were responsible for the loss of the books of account and submit the compliance report within a period of four months from the date of receipt of this order. The writ petition stands disposed of in accordance with the directions given above.

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• 1995 (5) TMI 3 - CALCUTTA HIGH COURT
  

  Income-Tax Survey, No Obstruction By Assesee, Impounding of Documents

  
  
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  ... ... ..... drawn up or served. Affidavit-in-opposition is to be filed within six weeks from date, affidavit-in-reply within three weeks thereafter and the matter to appear on the working day following. The above observations are without prejudice in the writ but Samir Mukhopadyay, respondent No. 1, who was the leader of the operation in the above apparently illegal procedure and high-handed actions, will personally pay today s costs to the writ petitioner assessed at Rs. 35,000 irrespective of the subsequent result of the writ. The costs should be paid within a fortnight from date hereof. If not paid, the same can be executed on the original side in the executing court on the basis of a copy of this dictated order subject to the pleasure of the learned judge taking up that list, or, at the choice of the writ petitioner by instituting a contempt proceeding in this court before me. All parties and others concerned to act on a signed xerox copy of this dictated order on usual undertakings

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• 1995 (5) TMI 2 - SUPREME COURT
  

  Deduction of expenditure incurred in providing ordinary meals and refreshments to outstation customers according to the customary hospitality and trade usage satisfying the general test of commercial expediency - prior to April 1, 1976 impugned expenditure cannot be termed as entertainment expenditure - because explanation 2 to s. 37(2A) is not clarificatory and is applicable only w.e.f. 1/4/1976

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• 1995 (5) TMI 1 - SUPREME COURT
  

  whether an application made under section 139(2) of the Income-tax Act, 1961, for extension of time for filing of the return of income, after the expiry of the stipulated period could be regarded as legal and valid.

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