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Judgements by CS Bijoy

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The facts in brief are that the assessee company was engaged in the business of undertaking contracts for providing various liaison activities in telecommunication strategy had entered into contract dated 5.1.2005 with M/s. ZTE Corporation, a Chinese

Posted in Income Tax |   1446 Views



The appeal was fixed for hearing today i.e. on 1st February, 2012. No one is present on behalf of assessee. Nor there is any application for adjournment. In view of above, it appears that assessee is not interested in prosecuting this appeal. Hence t

Posted in Income Tax |   1182 Views



When the appeal was called for hearing, a letter dated 27.1.2012 signed by the assessee was placed before us, wherein the assessee sought permission to withdraw the appeal. It is mentioned in the letter received on 27.1.2012 as under: “I request w

Posted in Income Tax |   2834 Views



This Intra-Court Appeal impugns the judgment dated 31st August, 2007 of the learned Single Judge allowing WP(C) No. 469/2005 preferred by the respondent no.1 and directing the appellant to restore the LPG distributorship to the respondent no.1 and to

Posted in Others |   3637 Views



Brief stated facts of the case are as follows: The assessee is a partnership firm dealing in automobiles and Sony products and also into generation of electricity from windmills. The assessee filed its return of income for AY 2007-08 declaring income

Posted in Income Tax |   1569 Views



the question about admissibility of depreciation of Acquired Business Database is concerned, this issue is covered in favour of the assessee by the judgment of Hon’ble Delhi High Court in the case of CIT vs. Hindustan Coca Cola Beverages Pvt Ltd (331

Posted in Income Tax |   4731 Views



We have considered the facts of the case and submissions made before us. We have already mentioned that there is a distinguishable feature namely that the assessee has received payments from persons residents in India. However, the receipts have been

Posted in Income Tax |   1238 Views



We may first take up the case of M/s Mother Dairy India Ltd. for the assessment year 2004-05. This company hereinafter referred to as „Dairy‟, was incorporated on 1.4.2003 as wholly owned subsidiary of another company by name Mother Dairy Fruit and V

Posted in Income Tax |   1155 Views



The appellant’s appeal before the Tribunal has been dismissed on the ground of limitation inasmuch as it has been filed after a delay of 1049 days. The appeal before the Tribunal was against the order of Commissioner of Income Tax passed under Sectio

Posted in Income Tax |   1379 Views



The writ petition was filed by the respondent pleading that the appellant had on 3rd January, 2003 seized ` 7,75,000/- in Indian currency and foreign currency equivalent to `96,000/- from the custody of the respondent and initiated inquiry under the

Posted in Others |   3931 Views