earlier writ petition proceedings wherein similar contention was rejected and answered holding that they have the locus standi, the appellants herein have got every right ... these aspects are examined and considered by the learned Single Judge while answering the contentious issues that arose for his consideration. He further contends that
The Commr Of Income Tax vs M/S Samsung Electronics Co Ltd on 24 September
case, in the first batch of cases which are sufficient for answering the question referred for the opinion of the Full Bench, are as follows ... goods vehicle, in the course of the user of the vehicle ? Our answer to this question can only be in the affirmative for the simple
Engine Walls Ltd. (1980) 126 ITR 347 (Mad) : TC 27R. 152 answered the question in favour of the assessee holding that canteen building should ... this question is answered in the affirmative, against the Revenue and in favour of the assessee.
5. Re : Question No. (3) :
This question relates
great detail.
14
15. Though several questions have been posed for our
answer, most contentious question is one relating to the
loss claimed ... calls for interference and the question on this aspect is
to be answered in favour of the Revenue and against the
assessee.
17. To make
section 80J on pro rata basis ?"
4. I shall, at first, answer the four questions referred at the instance of the Revenue ... therefore, answered in the affirmative and against the Revenue;
(ii) The second question relates to the expenditure incurred by way of remitting filing
debts due to the Bank, that first issue will have to be answered first and an answer to that issue will also decide some ... consideration passed between the payee and the maker of the promises, his answer was he was not in a position to answer this question. That
KSRTC bus driver are equally responsible. Hence the issues are answered accordingly. ...
Having regard to the finding that the accident was due to composite negligence ... coalition. Therefore, each one of them is a separate and distinct tortfeasor answerable for damages to the extent of his negligence. A few illustrations
very material. Counsel concluded by saying that the matter has to be answered in favour of the Revenue. He relies on an unreported judgment ... legal presumption the assessee, viz., the Hindu undivided family, is not answerable for this claim. Counsel states that there should be a positive
business as a whole. The third question, therefore, also has to be answered against the assessee and our answer to the said question is, therefore ... view of the conclusions that we have reached, our answers to be the questions are as follows :
Questions Answers
"1. Whether, on the facts