CIT vs Seagram Manufacturing (P) Ltd.
TDS: Work contract vs Sale of goods-Sale of packaging materials-AY 2003-04. The assessee made payments for purchase of packaging material manufactured to its specifications. The transactions with suppliers were on [LexDoc Id : 356825]
HC (Delhi)
2008
ITO vs Laxman Das Makhija and Firoz Khan
Genuineness of: Cash Credits-Creditors Confirming Credits-AY 2001-02. The assessee was selling pumps etc. It had received certain amounts as advance against sale of pumps from various farmers. The pumps were [LexDoc Id : 356224]
Tarak L. Gandhi vs ITO
Validity of re-assessment-Bifurcation of income under various heads-AY 1994-95 to AY 1996-97. The bifurcation of interest income under different heads would not change the total income, there was no income escaping ass [LexDoc Id : 355121]
Smithkline Beecham PLC and Anr. vs Umeshbhai Patel and Ors.
Infringement of trademark and passing off-Permanent injunction-A decree of permanent injunction was granted against the defendant, restraining it from using the mark “PANAMOL”, since it was deceptively similar to [LexDoc Id : 354283]
HC (Delhi)
2008
CICO Technologies Ltd. and Anr. vs Tapcrete Marketing (P) Ltd. and Ors.
Infringement of trademark and passing off-Permanent injunction-The defendants were permanently injuncted from using the trademark “TAPECRETE” and the company incorporated by them with this name with the Registrar [LexDoc Id : 354282]
HC (Delhi)
2008
Addl. CIT vs Gurshant Rotary Compressors Ltd.
Unexplained investment-Source of purchases-The assessee had not led any evidence in regard to the source of investment in purchase of goods. The assessee had stated that the goods were delivere [LexDoc Id : 354014]
CIT vs Bhartesh Jain
Speculation loss-Set off of brought forward speculation loss-AY 1995-96. The assessee was engaged in the business of sale and purchaser of shares. His loss from this activity was treated as speculation loss in A [LexDoc Id : 351678]
BASF India Ltd. vs Addl. CIT
Capital receipt vis-a-vis receipt for loss of income-Transfer of Business-Receipts for: (a) assignment of marketing rights (b) non-compete fee AY 2001-02. The assessee had transferred its textile dye busine [LexDoc Id : 370523]
Bimla Singh and Nawal Kishore Singh vs CIT
Unexplained investment-Undisclosed income, DVOs report on: Cost of construction-The assessee had show investment of Rs.11,15,000 in construction of property. On reference by the AO the DVO estimated the cost at Rs.12,99,700. No in [LexDoc Id : 354837]
