Poonam Industries vs CIT
Condonation of delay-Reasonable cause: illness of partner-AY 2000-01. There was a delay of five months in filing appeal before the CIT(A). It was explained that it occurred due to illness of partner. The dela [LexDoc Id : 351682]
DIT vs KLM Royal Dutch Airlines
Income from international air traffic-Rental income-AY 1996-97 and AY 1997-98. The assessee was an airline of Netherlands. It entered into an agreement with a company in India for handling cargo in Indi [LexDoc Id : 349132]
CC vs B. Arun Kumar and Co.
Refund-Refund pending disposal of a reference application-Assessee claimed a refund before the Commissioner which was rejected. On appeal before the tribunal, it passed order granting the refund with interest [LexDoc Id : 348804]
CIT and Anr. vs United Insurance Co. Ltd.
TDS-Interest payable under Motor Vehicles Act-Liability of insurance co.-AY 2003-2004. The insurance company was liable to make TDS under s.194A on interest payable under Motor Vehicles Act for delayed compensation. For not [LexDoc Id : 392756]
HC (Karnataka)
2008
CIT vs Kovai Medical Centre and Hospitals Ltd.
Rate of depreciation-Hospital vs Welfare centre-AY 1991-92, AY 1992-93 and AY 1994-95. The assessee was running a hospital. The hospital could not be described as a "welfare hospital" as reffered to [LexDoc Id : 365602]
HC (Chennai)
2008
CIT vs Oriental Insurance Co. Ltd.
TDS: Interest paid on compensation to victims of motor accident-Refund of TDS-AY 2000-01. The assessee was an insurance company. It failed to make TDS on payment of interest on compensation to victims of motor accidents. It was [LexDoc Id : 363019]
HC (Karnataka)
2008
CIT vs International Amusement Ltd.
Business expenditure-Advice on breakdown of machinery etc.-AY 2001-02 and AY 2002-03. The assessee was conducting rides in an amusement park. The payment made for advice on predictive breakdowns and maintenanc [LexDoc Id : 360599]
HC (Delhi)
2008
CIT vs Jagson International Ltd.
Validity of: Re-assessment-No new information-AY.1998-99. The original assessment was made on 25 May 2000. The notice under s.148 was issued on the basis of a letter dated 28 Aug 1999. This letter [LexDoc Id : 359329]
HC (Delhi)
2008
Randhir Singh vs UOI
Limitation for: Assessment-Termination of proceedings by Settlement Commission-AY 1995-96 and AY 1997-98. The AO received intimation after 31 January 2008 that assessee's proceedings with the settlement commission had been termin [LexDoc Id : 358624]
R. Vijayakumar vs M. Ravindran and Ors.
Jurisdiction of the court to auction sell the companys property-Direction to sell the property not challenged, Suppression of material fact -It was well within the jurisdiction of the court to auction sell the property if the company was in possession of the land or if any amount was due to [LexDoc Id : 355339]
