Category: High Court

Archive for the ‘High Court’ Category


Dabur India Ltd vs. CIT (Delhi High Court)

COURT:
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SECTION(S):
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COUNSEL:
DATE: (Date of pronouncement)
DATE: September 23, 2008 (Date of publication)
AY:
FILE: Click here to view full post with file download link
CITATION:

While computing normal profits which do not involve Ch VI-A relief, an assessee is entitled not to claim depreciation. However, where deduction under Ch VI-A is claimed depreciation is mandatory.

Mahendra D. Jain vs. ITO (Bombay High Court)

COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: September 13, 2008 (Date of publication)
AY:
FILE: Click here to view full post with file download link
CITATION:

Where the assessee is carrying on an illegal activity which is treated as a business, any loss arising in such business as a result of confiscation by the authorities is an allowable loss. However, where the assessee is carrying on a lawful business, any loss arising as a result of infraction of the law is not allowable.

Diamond Services Intl vs. UOI (Bombay High Court)

COURT:
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SECTION(S):
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DATE: (Date of pronouncement)
DATE: September 12, 2008 (Date of publication)
AY:
FILE: Click here to view full post with file download link
CITATION:

Where the assessee, a resident of Singapore, received consideration from Indian customers for grading and certification reports of diamonds and the AO took the view in s. 197 proceedings that the income was taxable as “royalty” on the ground that there was transfer of commercial experience in the shape of the diamond grading report

CCE vs. Shruti Colorants (Bombay High Court)

COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: September 8, 2008 (Date of publication)
AY:
FILE: Click here to view full post with file download link
CITATION:

As s. 35-G of the Central Excise Act (and s. 130 of the Customs Act) provides that an appeal to the High Court shall be filed within 180 days of the receipt of the order appealed against and there is no provision for condonation of delay the court has no power to condone delay;

Ornate Traders vs. ITO (Bombay High Court)

COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: September 1, 2008 (Date of publication)
AY:
FILE: Click here to view full post with file download link
CITATION:

Where the department sought condonation of delay of several months in filing appeals in several matters and explained the reasons for the delay in a casual and negligent manner and without giving even the basic details, HELD, castigating the department that:

SET Satellite (Singapore) vs. DDIT (Bombay High Court)

COURT:
CORAM:
SECTION(S):
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COUNSEL:
DATE: (Date of pronouncement)
DATE: August 22, 2008 (Date of publication)
AY:
FILE: Click here to view full post with file download link
CITATION:

The effect of Article 7 (1) of the DTAA and Circular No. 23 dated 23.7.1969 is that the income of a non-resident which is neither directly nor indirectly attributable to the PE cannot be brought to tax.

Court vs. State (BMW case) (Delhi High Court)

COURT:
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SECTION(S):
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DATE: (Date of pronouncement)
DATE: August 22, 2008 (Date of publication)
AY:
FILE: Click here to view full post with file download link
CITATION:

With regard to the sting operation carried out by NDTV regarding the role of a defense lawyer (R. K. Anand) and the Special Public Prosecutor (I. U. Khan) in an ongoing Sessions trial commonly called the “BMW case” and the suo motu criminal contempt action undertaken by the High Court, the Court passed strictures against two senior advocates and directed that they should be prohibited from appearing before the Court and subordinate courts for four months and that they should be stripped of their designation as senior advocates. The case discusses important aspects of the law as to when abuse of an advocate and when abuse by an advocate can constitute contempt of the law.

CIT vs. Jai Parabolic Springs (Delhi High Court)

COURT:
CORAM:
SECTION(S):
GENRE:
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COUNSEL:
DATE: (Date of pronouncement)
DATE: August 13, 2008 (Date of publication)
AY:
FILE: Click here to view full post with file download link
CITATION:

the Supreme Court held that the assessee was not entitled to claim a deduction by way of a letter filed before the AO without filing a revised return. However, this judgement is limited to the power of the AO to entertain a claim for deduction otherwise than by revised return and does not impinge on the power of the Tribunal to entertain the claim by way of an additional ground.

CIT vs. Dodsal Ltd (Bombay High Court)

COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: August 13, 2008 (Date of publication)
AY:
FILE: Click here to view full post with file download link
CITATION:

It is not possible to accept the submission of the Revenue that once the AO comes to the conclusion that there is a breach of the mandate of Section 158BFA(1), then the penalty has to be mandatorily imposed. The terminology of section 158BFA makes it clear that the AO has a discretion in the matter of levy of penalty.

Comed Laboratories vs. UOI (Gujarat High Court)

COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: August 13, 2008 (Date of publication)
AY:
FILE: Click here to view full post with file download link
CITATION:

Writ petitions were filed challenging the constitutional validity of the provisions of Section 245HA of the Income Tax Act, 1961 under which the petitioners’ applications before the Settlement Commission are to be treated as having abated on account of failure of the Settlement Commission to pass orders under Section 245D(4) of the Act on or before 31.03.2008. In view of the fact that the Supreme Court was seized of an identical issue, the petitions were disposed of with the direction that the parties would abide by the decision of the Supreme Court and in the meanwhile the assessment proceedings would be stayed.

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