TMI Blog2015 (12) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... g material from its website www.casansaar.com, which may amount to infringement of plaintiff’s copyright as claimed. - CS (OS) 3400/2015 - - - Dated:- 30-11-2015 - Manmohan Singh, J. For the Appellant : Mr. Vivek Dhokalia, Adv For the Respondent : None JUDGMENT Manmohan Singh, J. I.A. No.24453/2015 (exemption) Exemption allowed, subject to just exceptions. The application is disposed of. CS(OS) No.3400/2015 Let the plaint be registered as a suit. Issue summons to the defendant, on filing of process fee and Regd. A.D. Covers within a week, returnable on 14th December, 2015. I.A. No.24452/2015 (u/o XXXIX R.1 2 CPC) 1. Issue notice to the defendant, for the date fixed. 2. The plaintiff has fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th its head notes) on its website www.taxmann.com which is available to its paid subscribers. 5. Defendant is a private limited company which owns the website www.casansaar.com. The case of the plaintiff against the defendant is that towards the end of July, 2015 it came to the knowledge of the plaintiff that its editorial comments/ head notes (factual summary and case ratio given under the Held section) had been fully copied by the defendant in large number of cases and these were available on its free website of the defendant. A preliminary review by the plaintiff of the cases on defendant s website was limited to the period 2013 - July, 2015 which confirmed wholesale and extensive identical/verbatim copying done by the defendant in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 43(6), read with sections 32 and 43(1), of the Income-tax Act, 1961 Written down value- Assessment years 2001-02 to 2007-08-Assessee purchased plant and machinery in 1996 at a price of ₹ 13.48 crore for which it took loan of same amount from a group concern - Actual cost' was shown in books and depreciation was claimed-In 2000 parent company waived loan and such waiver was shown as a capital receipt in balance sheet; however assessee did not make any adjustment in its books recognising writing off of amount payable for purchase of plant and machinery and continued to claim depreciation which was being allowed till 2004-05 when Assessing Officer came to know about waiver of loan- Consequently, Assessing Officer re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k loan of same amount from a group concern- 'Actual cost' was shown in books and depreciation was claimed- In 2000 parent company waived loan and such waiver was shown as a capital receipt in balance sheet; however assessee did not make any adjustment in its books recognising writing off of amount payable for purchase of plant and machinery and continued to claim depreciation which was being allowed till 200405 when Assessing Officer came to know about waiver of loan- Consequently, Assessing Officer reopened assessment for assessment years 2001-02 to 2003-04 and reworked w.d.v. by reducing it to extent of waived loan invoking provisions of section 43(6)(c) Whether since there was no sale or discarding or demolishing or destruc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ground that valuation cell of department determined cost of construction at higher figure- He made addition under section 69B of amount of difference between cost of construction admitted in assessment and value determined by valuation cell Whether reopening of assessment was justified -Held, yes [Para 7] [In favour of revenue] Section 254 of the Income-tax Act, 1961- Appellate Tribunal Powers of (Power to rectify mistake)- Assessment year 1992-93-Whether Tribunal should be deemed to have taken into account every aspect of appeal that is placed before it, and if on any aspect of appeal appellate forum is silent, it can be deemed to have concurred with view expressed by forum from which order under appeal has arisen and it would not be d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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