ITO vs Sikandar Lal Jain
Validity of Notice-Notice in the name of dead person-The notice under s.148 issued in the name of a dead person was invalid. The consequent proceedings were to be quashed
S.2(7), 148 and 159 of the [LexDoc Id : 404600]
ITAT (Agra)
2010
Vishnu Manglani and Anr. vs Reliance Industries
Jurisdiction of CLB: Direction to parties to approach civil court if dispute related to civil rights or title-No jurisdiction to CLB before exercising power to direct parties to approach civil court-The appellant had filed a suit before the Addl. District Judge, Delhi for declaration or cancellation of transfer deed relating to certain shares in r [LexDoc Id : 403868]
CIT vs Malerkotla Steels and Alloys (P) Ltd.
Business expenditure-Repairs and maintenance of furnace-The broad tests to see whether expenditure was of capital in nature or not may not hold good in all situations. The repairs to furnace damaged in fire [LexDoc Id : 399819]
Ajay Kumar Vyas and Ors. vs Indian Road Construction Corpn. Ltd. and Anr.
Claim of retirement benefits in accordance with Office Memorandum modelled on VRS-Non-entitlement to ex-gratia compensation on the basis of Office Memorandum-The appellants, ex-employees of the company under liquidation, had applied under VRS and were paid retirement benefits. Subsequently, the company was [LexDoc Id : 399486]
