Search Results For: D. Y. Chandrachud CJ


The Income Tax Bar Association vs. UOI (Allahabad High Court)

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DATE: September 17, 2015 (Date of pronouncement)
DATE: November 17, 2015 (Date of publication)
AY: -
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CITATION:
Allotment of residential accommodation to ITAT Members should be dealt with by the Govt fairly and on a high-priority basis to enable them to discharge judicial work efficiently

The learned Additional Solicitor General has stated that the matter of allotment of residential accommodation to members of the ITAT shall be dealt with fairly and on a priority basis. We are of the view that the same principle should be followed for the future so as to obviate writ petitions being required to be filed by members of the Tribunal or on their behalf before this Court. Unless proper accommodation is made available to the members of the ITAT, the work on the judicial side cannot be expected to be discharged with a degree of efficiency. This is a matter which should be dealt with on a high priority in all respects. We record the assurance of the ASG as noted above

CIT vs. Muzafar Nagar Development Authority (Allahabad High Court – Full Bench)

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DATE: February 5, 2015 (Date of pronouncement)
DATE: March 12, 2015 (Date of publication)
AY: -
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CITATION:
S. 12AA: Non disposal of an application for registration before the expiry of six months as provided u/s 12AA (2) would not result in deemed grant of registration. Assessee will have to file a Writ to compel CIT to consider application

Providing that an application should be disposed of within a period of six months is distinct from stipulating the consequence of a failure to do so. Laying down a consequence that an application would be deemed to be granted upon the expiry of six months can only be by way of a legislative fiction or a deeming definition which the Court, in its interpretative capacity, cannot create. That would be to rewrite the law and to introduce a provision which advisedly the legislature has not adopted

ACIT vs. Dhampur Sugar Mill Pvt. Ltd (Allahabad High Court)

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DATE: November 5, 2014 (Date of pronouncement)
DATE: November 14, 2014 (Date of publication)
AY: 2008-09
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CITATION:
S. 14A/ Rule 8D: Interest expenditure attributable to a taxable business cannot be disallowed. Expenditure on creating assets which do not belong to the assessee is revenue expenditure

(i) Once it was duly established that no borrowed funds on which interest was paid had been invested for earning tax free income, no disallowance was permissible under Section 14A. The Tribunal has observed that under Rule 8D(2)(ii), a proportionate

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