Union Public Service Commission And Others v. Angesh Kumar And Others

ACIT, CIRCLE-12(2), NEW DELHI vs. INNOVATIONS INDIA ADVERTISING AND EVENT PVT. LTD., NEW DELHI

In the result, appeal of Revenue in ITA No

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

…sessee relied upon the following decisions for the proposition that notes on accounts forms part of balance sheet: 1. Bihar Vs. Ziqitza health Care Ltd 246 Comp Cas 180 2. CIT Vs. Shoorji Vallabhdas and Co. [1962] 46 ITR144 3. Godhra Electricity Co. Vs. CIT 4 SCC 530 4. CIT Vs. Excel Industries Ltd 13 SCC 459 10. We have heard the rival submissions and have perused the relevant material on record. We find that there is an entry by way of notes to the Account in the balance sheet with regard to receipt of Rs. 4.37 crore and expenses of Rs. 4.22 crore on account of conducting an event at Norway. The relevant e…

ACIT, CENTRAL CRCLE-18, NEW DELHI vs. SHIMMER DEVELOPERS P.LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed

Bench: Pradip Kumar Kedia & Shri Anubhav Sharma

…Ori 187, 10 emphasized that income tax is imposed only on "profits he actually receives and not on the profits he might have, but not received. This real accrual of income test was elaborated by the Supreme Court in Godhra Eleciricitu Co. Ltd. v. CIT, (1997) 4 SCC 530, (1997)225 ITR 746. In this ITA No.l497/Del/2018 ACIT vs. Shimmer Developers Pvt. Ltd. A.Y. 2011 -12 case, a government circular entitled the assessee to recover consumption charges from its customers at enhanced rates. As this order, was the subject matter of protracted litigation, the assessee was unable to recover the enhanced charges. Consequen…

PR. COMMISSIONER OF INCOME TAX-2, DELHI vs. M/S BHISHANSAROOP RAM

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

…or clearance. The benefits represent, at best, a hypothetical income which may or may not materialise and its money value is therefore not the income of the assessee. 19. In Godhra Electricity Co. Ltd. v. CIT [Godhra Electricity Co. Ltd. v. CIT, (1997) 4 SCC 530 : (1997) 225 ITR 746] this Court reiterated the view taken in ShoorjiVallabhdas [CIT v. ShoorjiVallabhdas and Co., (1962) 46 ITR 144 (SC)] and Morvi Industries [Morvi Industries Ltd. v. CIT, (1972) 4 SCC 451 : 1974 SCC (Tax) 140 : (1971) 82 ITR 835]. 20.Godhra Electricity [Godhra Electricity Co. Ltd. v. CIT, (1997) 4 SCC 530 : (1997) 22…

PR. COMMISSIONER OF INCOME TAX-6 vs. MENARINI RAUNAQ PHARMA LTD.

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

…ould not lead to employees of a public authorities prioritising “information furnishing”, at the cost of their normal and regular duties.” xxii. Reliance has also been placed on Union Public Service Commission And Others v. Angesh Kumar And Others, (2018) 4 SCC 530 and Central Board of Secondary Education v. Anil Kumar Kathpal, 2012 SCC OnLine Del 3043. xxiii. It is submitted that the respondents have argued that the RTI Act is solely a legislative manifestation of the fundamental right under Article 19(1)(a) of the Constitution, the right to freedom of speech and expression. On that basis, it has been…

PR. COMMISSIONER OF INCOME TAX-6 vs. NOKIA SOLUTIONS & NETWORKS INDIA PVT. LTD. (FORMERLY KNOWN AS, NOKIA SIEMENS

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…ould not lead to employees of a public authorities prioritising “information furnishing”, at the cost of their normal and regular duties.” xxii. Reliance has also been placed on Union Public Service Commission And Others v. Angesh Kumar And Others, (2018) 4 SCC 530 and Central Board of Secondary Education v. Anil Kumar Kathpal, 2012 SCC OnLine Del 3043. xxiii. It is submitted that the respondents have argued that the RTI Act is solely a legislative manifestation of the fundamental right under Article 19(1)(a) of the Constitution, the right to freedom of speech and expression. On that basis, it has been…