[aaykarbhavan] Fw: Pre-Print Highlights of ITR from CLI, Company Cases
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COMPANY CASES (CC) HIGHLIGHTSF Merely because company desires to be registered with name that is identical with or too nearly resembles name by which company in existence has been previously registered, not to make it undesirable : VOV Cosmetics P. Ltd. v. Union of India (Bom) P. 163
F Section 9 applicable to private company and agreement cannot be enforced just because it is not repugnant to Act : World Phone India P. Ltd. v. WPI Group Inc., USA (Delhi) P. 173
F Declaration that board meeting as null and void as director's request for adjournment not considered, proper : World Phone India P. Ltd. v. WPI Group Inc., USA (Delhi) P. 173
F Where cut off date of rehabilitation scheme consented to by ESIC extended by BIFR, refusal by ESIC to waive damages on belated payment till extended cut-off date, improper : United Bleachers Ltd. v. Deputy Director (ME Cell), Employees' State Insurance Corporation (Mad) P. 185
F Appointment and removal of directors by manipulation of records and holding meetings without quorum amounts to continuous acts of oppression : Naresh Mohan Mittal v. Sangeeta Construction P. Ltd. P. 188
F Where articles of association not providing for proportional representation for members, Company Law Board not to direct its alteration to provide for proportional representation : Dr. Francis Cleetus v. Rashtra Deepika Ltd. P. 206
F Shareholder-director party to decisions to increase authorised capital on earlier occasions, increase in authorised not to be set aside : Dr. Francis Cleetus v. Rashtra Deepika Ltd. P. 206
F No illegality in conduct of board and annual general meetings, resolution for appointment of managing director approved in such meetings not interfered with : Dr. Francis Cleetus v. Rashtra Deepika Ltd. P. 206
F Directorial complaint not to be espoused in proceedings under sections 397 and 398 in respect of companies which are not family or quasi-partnership companies : Dr. Francis Cleetus v. Rashtra Deepika Ltd. P. 206
STATUTES AND NOTIFICATIONS |
Regulations :
F Securities and Exchange Board India (Stock Brokers and Sub-Brokers) (Amendment) Regulations, 2013 p. 91
F Jurisdiction of courts relating to suits against infringement/passing off trade marks and copyrights--Dr. K. S. Ravichandran p. 17
F Landmark Cases in Corporate Law (Volume 177)-Dr. K. R. Chandratre p. 27
COMPANY LAW INSTITUTE OF INDIA PVT. LTD.
No. 2, Vaithyaram Street,
T.Nagar, Chennai - 600017.
Phone: (044) 24350752 - 55
Fax: (044) 24322015
info@cliofindia |
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Sent: Tuesday, 21 May 13 5:28 AM
Subject: Pre-Print Highlights of ITR from CLI
| | www.cliofindia.com info@cliofindia.com INCOME TAX REPORTS (ITR) HIGHLIGHTS
F Whether gain on forward currency contract includible in profits for deduction : Substantial question of law : CIT v. Mitsu P. Ltd. p. 89
F Compensation on account of death : Notional sum not to be deducted for income-tax : Vimal Kanwar v. Kishore Dan p. 95
F Appeal to High Court not maintainable where the subject-matter less than ten lakhs of rupees in value : CIT (International Taxation) v. Igate Global Solutions Ltd. (Karn) p. 1
F No addition on account of purchase can be made where CIT (A) and Tribunal finding opening entries in books after slump price : CIT v. Aradhana Drinks and Beverages P. Ltd. (Delhi) p. 4
F Loan to partner by firm : Tribunal finding transaction genuine : Penalty could not be imposed : CIT v. V. Sivakumar (Mad) p. 9
F Housing project : Ownership of a property not a mandatory condition : ITO v. Keval Construction (Guj) p. 13
F Transportation charges : Disallowance on ground tax not deducted at source would not disqualify deduction under section 80-IB(10) : ITO v. Keval Construction (Guj) p. 13
F Waiver of loan for purposes of relocation of business is capital receipt : CIT v. Softworks Computers P. Ltd. (Bom) p. 16
F Concurrent finding that no disallowance can be made on ground of excess or unreasonable payments : Finding of fact : CIT v. Shiv Kumar (Delhi) p. 19
F Tribunal concurring with view of CIT (A) : No need to repeat reasoning of CIT (A) : CIT v. Global Vantedge P. Ltd. (Delhi) p. 21
F Assessee entitled to write off debts due to holding company : CIT v. Times Business Solution Ltd. (Delhi) p. 25
F Subsidy whether capital or revenue receipt : Debatable : Penalty could not be levied : CIT v. Gurdaspur Co-operative Sugar Mills Ltd. (P&H) p. 27
F Unabsorbed depreciation of other undertaking cannot be set off against profits of such undertaking : CIT v. Cheslind Textiles Ltd. (Karn) p. 29
F Approval of institution for purposes of section 80G cannot be withdrawn without having notice to institution : CIT v. Shri Vishav Namdhari Sangat (P&H) p. 33
F Revision on ground AO did not make an elaborate discussion not justified : Spectra Shares and Scrips P. Ltd. v. CIT (AP) p. 35
F Revision : Sole instance cannot be taken to conclude nature of activity of assessee : Spectra Shares and Scrips P. Ltd. v. CIT (AP) p. 35
F Commissioner finding AO applied his mind but came to an erroneous conclusion : Tribunal finding assessment order passed without any application of mind on parrt of AO : Not permissible : Spectra Shares and Scrips P. Ltd. v. CIT (AP) p. 35
F Stay of demand : CIT (A) holding in favour of assessee in earlier year on same issue : Assessee not in default : HDFC Bank Ltd. v. Asst. CIT (Bom) 77
F Delay in refund : Assessee entitled to interest from date of completion of assessment under section 153A to date of actual refund : S. K. Jain v. CIT (Delhi) p. 84
F Software technology parks : Approval by Inter-Ministerial Standing Committee not necessary : CIT v. Technovate E Solutions P. Ltd. (Delhi) p. 110
F Software expenses : Revenue expenditure : CIT v. Technovate E Solutions P. Ltd. (Delhi) p. 110
STATUTES AND NOTIFICATIONS | F Acts :
Finance Act, 2013 p. 1
COMPANY LAW INSTITUTE OF INDIA PVT. LTD.
No. 2, Vaithyaram Street,
T.Nagar, Chennai - 600017.
Phone: (044) 24350752 - 55
Fax: (044) 24322015
info@cliofindia.com
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