PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs. ABHISAR BUILDWELL P. LTD

Bench: HON'BLE MR. JUSTICE M.R. SHAH

x) It is submitted that the second proviso to sub- section (1) of Section 153A provides that assessment or reassessment, if any, relating to the six assessment years referred to in the sub-section pending on the date of initiation of search under Section 132 or requisition under Section 132A, as the case may be, shall abate. Thus, where

COMMISSIONER OF INCOME TAX, DELHI vs. M/S WOODWARD GOVERNOR INDIA P. LTD

disallowed the deduction/debit. This fact is important. It indicates the double standards adopted by the Department. 11. The dispute in this batch of civil appeals centers around the year(s) in which deduction would be admissible for the increased liability under Section 37(1). 12. We quote hereinbelow Section 28(i), Section 29 Section 37(1) and Section

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

Bench: HON'BLE MR. JUSTICE M.R. SHAH

disallowed). Separate penalty proceedings were initiated under sections 271(1)(a). 271(1)(c), 273/274 and 271-B of the Act. 2.12 The assessees then preferred appeals before the CIT(A). Subsequently on 08th December, 2000, the writ petitions filed by the assessees came to be dismissed by the High Court as the respective assessees moved the Appellate Authority prescribed

M/S. SIDDACHALAM EXPORTS PRIVATE LTD. vs. COMMISSIONER OF CENTRAL EXCISE DELHI-III

The appeal is allowed; the

X of the Act, read with Customs and Central Excise Duties Draw-back Rules, 1995 (as 1 amended) got disallowed on the ground of mis-declaration of value of the goods entered for exportation. 2. The facts, material for adjudication of the present appeal, may be stated thus: The appellant viz. M/s Siddachalam Exports Pvt. Ltd., (hereinafter referred

DILIP N. SHROFF vs. JOINT COMMNR. OF INCOME TAX, MUMBAI &ANR

The appeal is allowed

x 331 100 Rs.8,00,00,000 Rs.4,79,71,522 3,20,28,478 Less Expenses incurred in relation to sale of property : Solicitor’s fees : Rs.2,50,000 Brokerage : Rs.8,00,000 -------------- LONG TERM CAPITAL GAINS Rs. 10,50,000 ------------------- Rs.3,09,78,478 =========== The claim of the assessee for deduction of Rs.22,200/- being expenses incurred