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374 orders · Page 4 of 8
The High Court held that the plaintiff failed to prove the execution of the suit promissory note (Ex.A3) and the passing of consideration. The trial court's dismissal of the suit was found to be legally sustainable.
The Tribunal was justified in allowing relief to the assessee based on the interpretation of Section 80HHC and its Explanation (aa). The Sale to Foreign Tourists Voucher was considered sufficient proof of export, and no further customs clearance documents were required from the assessee.
The tribunal held that the profit component on the transfer of trading assets at cost price belonged to the company and was liable to tax in its hands. The principles applied to the dissolution of a firm were also considered applicable to the running company in this context.
The tribunal found that the prosecution failed to provide documentary evidence of electricity disconnection and contradictory oral statements were made regarding the supply being through a meter. Therefore, the prosecution did not prove the disconnection beyond reasonable doubt.
The High Court upheld the acquittal, finding that the prosecution failed to establish the accused's ownership or possession of the property where the theft occurred. Furthermore, the inspection procedure followed by the electricity department officials was found to suffer from serious lacunae due to non-compliance with the CG State Electricity Rules, 2006.
The tribunal held that the plaintiff was the owner of the logs and that the Enforcement Department failed to establish their illicit nature. Therefore, the possession was unlawful, and the suit was within limitation.
The Tribunal held that the assessment order was barred by limitation as it was passed after the prescribed time limit. The Tribunal also noted that an assessment cannot be reopened merely to get over an adverse finding from an appellate authority.
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the monetary limits prescribed by CBDT circulars for filing appeals.
The Tribunal held that the assessee failed to prove that services were actually rendered by the associate company, suggesting the agreement might be a device to raise capital. The High Court found no error in the Tribunal's findings and agreed that no substantial question of law arose.
The High Court held that the exemption granted by G.O.Ms.No.1091 was conditional and not a 'general exemption' for the purposes of Section 8(2A) of the Central Sales Tax Act. Therefore, the exemption under the State Act did not extend to the Central Act.
The tribunal decided that appeals with a tax effect below the specified monetary limits should not be filed. Consequently, the current appeal, falling below this limit, was dismissed.
The Tribunal allowed the withdrawal of the appeal. The Department was granted liberty to revive the appeal if it was found to fall outside the scope of the circular.
The Tribunal held that the defendant's claims of undue influence and coercion were unsubstantiated as they were not specifically pleaded or supported by contemporaneous evidence. The defendant's act of signing the dissolution deed and balance sheet indicated acceptance of the settled accounts.
The Court ordered the disposal of all these pending cases without prejudice to the rights of the parties. Parties were granted liberty to seek revival of these cases if a cause still survives.
The tribunal held that the prosecution failed to prove beyond reasonable doubt that the raided house belonged to Non-applicant No.2, as the evidence was hearsay and contradicted by defense witnesses. Therefore, the acquittal was justified.
The High Court dismissed the appeal based on the CBDT circulars which prescribe monetary limits for filing appeals. The court noted that if the appeal falls under an exception in the circular, the Revenue can seek revival.
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the monetary limit for filing appeals as per the CBDT circular.
The High Court dismissed the appeal filed by the Revenue. This dismissal was based on the monetary limits for filing appeals as stipulated by CBDT Circular No. 9 of 2024.
The tribunal dismissed the appeal based on the revised monetary limits specified in CBDT Circular No. 3/2018. The appellant can revive the appeal if it falls outside the ambit of the circular.
The High Court dismissed the appeal as not pressed, citing the CBDT Circular No. 21/2015 which sets monetary limits for filing appeals. The court clarified that substantial questions of law are left open for future proceedings.
The tribunal held that the prosecution failed to prove beyond reasonable doubt that the accused was the owner or possessor of the premises. The evidence presented was insufficient to establish guilt, and the trial court's acquittal was not erroneous.
The High Court held that the provision for leave encashment was not an admissible deduction for the relevant assessment year. The insertion of Section 43B(f) of the Income Tax Act, 1961, which requires actual payment for such deductions, applied prospectively and regulated the deduction.
The tribunal held that the ownership and possession of the premises were not proven with definite evidence. Furthermore, the procedure of inspection by the electricity department officials suffered from serious lacunae due to non-compliance with relevant rules.
The High Court dismissed the appeal filed by the Revenue. This was in accordance with a CBDT circular that enhanced monetary limits for filing appeals to reduce litigation. The court noted that if the appeal fell under an exception, the department could seek revival.