Back
G.E.VEERABHADRAPPA, C.L.SETHI
Birlasoft (India) Ltd. – Appellant
Versus
Dy. Commissioner of Income-tax – Respondent
C.L. Sethi, Judicial Member. - This is direct first appeal, filed by the assessee, against the assessment order dated 27-7-2010 passed by the Assessing Officer under section 143(3) read with section 144C of the Income-tax Act, 1961 (the Act), after taking approval from the Dispute Resolution Penal (DRP) for the assessment year 2006-07.
2. Ground No. 1 is general in nature and it was agreed by the learned counsel for assessee that needs no adjudication inasmuch as all other grounds taken in the appeal shall take care of the various additions made by the Assessing Officer in the assessment.
3. Ground No. 2 raised by the assessee is as under:-
"2. That the Assessing Officer erred on facts and in law in not appreciating that in absence of any direction issued by the Dispute Resolution Panel (DRP), the following additions/disallowances, proposed in the draft order, could not be made in the order passed under section 144C read with section 143(3) of the Act:
(i)Disallowance of deduction under section 10A of the Act in respect of 3rd floor of (GE-GDC) STPI Unit;
(ii)Disallowance of set-off of profit of STPI Unit, of Rs. 1,38,883 against the loss of other units/income;
(iii)Disallowance of
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
A valid signature must be in the candidate's own handwriting, as emphasized by the General Clauses Act and relevant case law.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
