Central Bank of India vs R.K. Agencies Ltd.
Refund of deposit-Third party's records-A decree passed by the trial court refusing leave to defend the suit against the respondent was set aside as the court cannot examine third party by c [LexDoc Id : 292930]
Dhruv N. Shah vs DCIT
Revision by CIT - Accepting explanation of assessee - A.Y. 1996-97. The A.O accepted the claim of the assessee that liquidated damages received in wrongful possession of his property was a capital receipt... [LexDoc Id : 217945]
Bhubaneswar Stock Exchange vs UOI and Ors.
Recovery of tax: CBDT’s binding Circular-Assessee deemed to be in default, Statutory remedy against order under s.220(6)-AY 1992-93. The AO was vested with a discretion under s.220(6) of the Income Tax Act 1961 not to treat the assessee as being in default so long as the [LexDoc Id : 296842]
K. C. Builders vs ACIT
Penalty for concealment - Additions to income deleted - A.Y. 1983-84 to 1986-87 The A.O levied penalties u/s 27(1)(c) of the Income Tax Act 1961 on the basis of certain additions to income. The said additio... [LexDoc Id : 218378]