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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Page 10 of about 270,303 results (0.450 seconds)

May 31 2019 (HC)

Manoj Prasad vs.central Bureau of Investigation & Ors.

Court : Delhi

..... the writ petition.8. in c.s. agarwal vs. state (supra) relied on by learned counsels for the petitioners, full bench of this court held: 30. likewise, the proceedings under income tax act filed under article 226 will not involve criminal jurisdiction. the judgment of the supreme court in the case of dr. vijay anand maharaj (supra) demonstrates this. the case arose out ..... of assessment of income tax which was challenged by way of writ petition under article 226 of the constitution of india. the said proceedings were held by the constitutional bench to be original special jurisdiction ..... and the state governments of their constitutional obligation to strengthen the judiciary quantitatively and qualitatively by providing requisite funds, manpower and infrastructure. we hope and trust that the governments shall act. 20. as held by the hon ble supreme court in p. ramachandra rao (supra) a fair, just and reasonable procedure implicit in article 21 of the constitution of india ..... court directed the cbi/applicant to conclude the investigation in a particular time frame which direction was in the nature of a mandamus to the cbi to conclude its administrative act in the time granted.12. in hari singh mann vs. harbhajan singh bajwa & ors. (supra) relied upon by learned counsels for the petitioners, the hon ble supreme court held: .....

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May 30 2019 (HC)

Akhtar Malik & Anr. Vs.the State (Nct of Delhi) & Anr.

Court : Delhi

..... niece of the individual, or c) a grandson or grand-daughter of the individual, or d) the spouse of any person referred to in sub- clause (b) [income tax act].. "relative" means -1) spouse of the person ; crl.m.c.4416/2015 page 9 of 182) brother or sister of the person ;3) brother or sister ..... statute, a penal provision is required to be construed strictly. crl.m.c.4416/2015 page 10 of 18 this court in t. ashok pai v. commissioner of income tax, bangalore, [ 2007 (8) scale354]. held as under :-""17. it is now a well-settled principle of law that the more is the stringent law, ..... the conviction under section 306 could at all be sustained in the absence of any positive material to hold that mohini committed suicide because of any positive act on the part of either shiv charan or kalindi. there may be considerable force in the argument of mr. khanduja, learned counsel for the appellant so ..... ;4) any lineal ascendant or descendant of the person;5) any lineal ascendant or descendant of the spouse of the person; [narcotic drugs and psychotropic substances act].." 12. random house webster's concise college dictionary defines `relative' at page 691 to mean :-""relative n.1. a person who is connected with another ..... any issue of any person falling, within either of the preceding sub-clauses and the other party to a marriage with any such person or issue [estate duty act .].. a person shall be deemed to be a relative of another if, and only if, - a) they are the members of a hindu undivided family, .....

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May 21 2019 (HC)

Best Cybercity (India) Pvt. Ltd. Vs.income Tax Officer, Ward 4(3) & An ...

Court : Delhi

..... the assessment proceedings in compliance to notices under section 142(1) & 143 (2) of the income tax act, 1961 from time to time. the details/information produced/furnished during the course of assessment proceedings has been examined and placed on record. the case was discussed with the assessee ..... . a notice under section 142(1) was issued on 11-10-2012. thereafter a questionnaire issued under section 142(1) on 23-10-2012 of the income tax act, 1961. the assessee company filed its return of income declaring loss of rs. (22,534)/- for the assessment year 2011-12 on 20-11-2012.2. sh. rajesh arora, chartered accountant, authorized representatives, attended ..... s.mehta % dr. s. muralidhar, j.: order2105.2019 1. the... petitioner challenges a notice dated 29th march, 2018 issued by the income tax officer, ward 4(3) (hereafter assessing officer, ao) under section 147 read with section 148 of the income tax act, 1961 seeking to re-open the assessment for the assessment year (ay) 2011-2012 as well as the order dated 26th october ..... , 2018 rejecting the... petitioner?s objections to the re-opening of the assessment. relevant facts 2. the... petitioner is a company engaged in real estate development and related services. it filed its return of income for the .....

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May 20 2019 (HC)

Spiegel Verlag Rudolf Augstein Gmbh& Co Kg vs.govt of National Capital ...

Court : Delhi

..... . in his affidavit-in-evidence tendered on behalf of the petitioner, mw-1 vinod sahni deposed that, under the income tax act, 1961, an indian resident, earning salary from a foreign source, was required to declare the result and income as ?salary?, and not as ?income from business or profession?.16. having reconnoitered the evidence, the labour court returned the following findings: (i) re. ..... sought to submit that these documents more than discharged the burden of proof, cast on her, to establish the relationship, between the petitionerand her, of employer and employee.25. the income tax returns of respondent no.2, mr. tripathi would seek to submit, were totally irrelevant in determining the issue in controversy. declarations contained in the said returns, mr. tripathi would submit ..... years, also stands established. what falls for consideration, in such a situation, is whether the said amounts would be treated, not as salary, but only as a ?monthly retainer?. the income tax returns filed by respondent no.2 are only being relied upon, by the petitioner, to indicate that respondent no.2 had claimed deductions, on the said amounts, treating them as ..... would be facile to hold that the said payment was not ?salary?, irrespective of how respondent no.2 may, or may not, have treated the said amounts, while filing her income tax returns. the reliance, on the said returns, by the petitionerhas, therefore, to be necessarily characterised as misplaced. w.p.(c) 1841/2018 page 59 of 61 68. it is .....

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May 17 2019 (HC)

Puneet Sharma vs.union of India & Ors

Court : Delhi

..... the huge number of applications received for the above-mentioned posts, the interim search-cum-selection committee deemed it fit to conjointly read section 252 of the income tax act, 1961 and rule 4a of the income tax appellate tribunal members (recruitment and conditions of service) rules, 1963. considering the above provisions, guidelines, status of applications and on perusal of list of candidates in ..... been framed in exercise of the powers conferred by the proviso to article 309 of the constitution of india. 5.2 conjoint reading of section 252 of income tax act, 1961 and rule 4a of the income tax appellate tribunal members (recruitment and conditions of service) rules, 1963 provides that the selection board/committee is well within their rights and powers to evolve its ..... state of rajasthan, (2015) 8 scc484 5. learned counsel for the respondent urged at the time of hearing that:5. 1 the petitioners are reading section 252 of the income tax act, 1961 erroneously inasmuch as section 252 provides for minimum practice of 10 years for advocates to be considered for the post of member, judicial itat. it is submitted that section ..... of calling all the applicants as not practicable ; resorting to rules framed under article 309 of the constitution of india is a drastic step when the statute i.e. income tax act, 1961 provides for well defined eligibility criteria for the candidates to be selection as members of itat; the respondent authority cannot change the rule of the game midstream and w .....

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May 17 2019 (HC)

Mohinder Kaur Sahlot and Anr. Vs.union of India

Court : Delhi

..... the huge number of applications received for the above-mentioned posts, the interim search-cum-selection committee deemed it fit to conjointly read section 252 of the income tax act, 1961 and rule 4a of the income tax appellate tribunal members (recruitment and conditions of service) rules, 1963. considering the above provisions, guidelines, status of applications and on perusal of list of candidates in ..... been framed in exercise of the powers conferred by the proviso to article 309 of the constitution of india. 5.2 conjoint reading of section 252 of income tax act, 1961 and rule 4a of the income tax appellate tribunal members (recruitment and conditions of service) rules, 1963 provides that the selection board/committee is well within their rights and powers to evolve its ..... state of rajasthan, (2015) 8 scc484 5. learned counsel for the respondent urged at the time of hearing that:5. 1 the petitioners are reading section 252 of the income tax act, 1961 erroneously inasmuch as section 252 provides for minimum practice of 10 years for advocates to be considered for the post of member, judicial itat. it is submitted that section ..... of calling all the applicants as not practicable ; resorting to rules framed under article 309 of the constitution of india is a drastic step when the statute i.e. income tax act, 1961 provides for well defined eligibility criteria for the candidates to be selection as members of itat; the respondent authority cannot change the rule of the game midstream and w .....

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May 08 2019 (SC)

M/S. Steel Authority of India Ltd. (Unit Bhilai Steel Plant) Ispat Bha ...

Court : Supreme Court of India

..... jurisdiction.30. we are of the view that the appellants are not justified in seeking to derive support from the judgments rendered by this court under the income tax act. the impact of taxing of income under the income tax act would not be apposite for considering the question which arises in these cases which is whether interest can be levied under section 11ab of the ..... purpose of reaching that result closed accounts could be reopened. whether this principle is justified in the english law, it has no place under the indian income tax act. when an income-tax officer proceeds to include a particular income in the assessment, he should ask himself inter alia, two questions, namely, (i) what is the system of accountancy adopted by the assessee?. and ( ..... any equitable considerations can make any difference to the position which rests entirely on a strict interpretation of the provisions of section 4(1)(a) of the income tax act. 27. in commissioner of income tax, madras v. a. gajapathy naidu, madras air1964sc1653 a bench of three learned judges had to deal with the following factual scenario. the respondent had entered into a ..... payment of duty under the head short paid .6) the effect of decisions under the income tax act relating to accrual of income and the impact of accrual of income under the income 10 tax act on the liability under section 11ab of the act having regard to the statutory scheme under the act and the rules.8. before we proceed to deal with the matter in greater detail .....

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May 03 2019 (HC)

Himanshu Kumar Verma and Anr. Vs.union of India and Ors.

Court : Delhi

..... the court explained this principle in the following manner: (scc pp. 478- 79, paras 33-37) ?33. cbdt has the requisite jurisdiction to interpret the provisions of the income tax act. the interpretation of cbdt being in the realm of executive construction, should ordinarily be held to be binding, save and except where it violates any provisions of law or is ..... pointed out by this court in desh bandhu gupta v. delhi stock exchange assn. ltd. [(1979) 4 scc565 and k.p. varghese v. ito [(1981) 4 scc173:1981. scc (tax) 2 (1981) 131 itr597 that a contemporaneous exposition by the administrative authorities is a very useful and relevant guide to the interpretation of the expressions used in a statute. considering ..... the subject- matter.? 26. we are also of the opinion that another principle of interpretation of statutes, namely, principle of contemporanea expositio also becomes applicable which is manifest from the act of the government in issuing two notifications giving effect to rule 18. this principle was explained by the court in desh bandhu gupta and co.v. delhi stock exchange assn ..... of our constitution, which were created for fortifying the strong federal structure of the country besides being a powerful unifying influence in binding the constituent states and also to counter act regional/ parochial tendencies. all india services helps the states which are not able to provide manpower of the requisite strength and calibre for various government functions and development projects. .....

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May 03 2019 (HC)

Haaris Rasheed & Ors. Vs.union of India and Ors

Court : Delhi

..... the court explained this principle in the following manner: (scc pp. 478- 79, paras 33-37) ?33. cbdt has the requisite jurisdiction to interpret the provisions of the income tax act. the interpretation of cbdt being in the realm of executive construction, should ordinarily be held to be binding, save and except where it violates any provisions of law or is ..... pointed out by this court in desh bandhu gupta v. delhi stock exchange assn. ltd. [(1979) 4 scc565 and k.p. varghese v. ito [(1981) 4 scc173:1981. scc (tax) 2 (1981) 131 itr597 that a contemporaneous exposition by the administrative authorities is a very useful and relevant guide to the interpretation of the expressions used in a statute. considering ..... the subject- matter.? 26. we are also of the opinion that another principle of interpretation of statutes, namely, principle of contemporanea expositio also becomes applicable which is manifest from the act of the government in issuing two notifications giving effect to rule 18. this principle was explained by the court in desh bandhu gupta and co.v. delhi stock exchange assn ..... of our constitution, which were created for fortifying the strong federal structure of the country besides being a powerful unifying influence in binding the constituent states and also to counter act regional/ parochial tendencies. all india services helps the states which are not able to provide manpower of the requisite strength and calibre for various government functions and development projects. .....

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May 03 2019 (HC)

Ajay Gandhi and Ors. Vs.union of India and Ors.

Court : Delhi

..... the court explained this principle in the following manner: (scc pp. 478- 79, paras 33-37) ?33. cbdt has the requisite jurisdiction to interpret the provisions of the income tax act. the interpretation of cbdt being in the realm of executive construction, should ordinarily be held to be binding, save and except where it violates any provisions of law or is ..... pointed out by this court in desh bandhu gupta v. delhi stock exchange assn. ltd. [(1979) 4 scc565 and k.p. varghese v. ito [(1981) 4 scc173:1981. scc (tax) 2 (1981) 131 itr597 that a contemporaneous exposition by the administrative authorities is a very useful and relevant guide to the interpretation of the expressions used in a statute. considering ..... the subject- matter.? 26. we are also of the opinion that another principle of interpretation of statutes, namely, principle of contemporanea expositio also becomes applicable which is manifest from the act of the government in issuing two notifications giving effect to rule 18. this principle was explained by the court in desh bandhu gupta and co.v. delhi stock exchange assn ..... of our constitution, which were created for fortifying the strong federal structure of the country besides being a powerful unifying influence in binding the constituent states and also to counter act regional/ parochial tendencies. all india services helps the states which are not able to provide manpower of the requisite strength and calibre for various government functions and development projects. .....

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