erred in upholding the disallowance of depreciation on
astrological fees (Architectural Fees) amounting to Rs. 1,04,67,3177-
despite the fact that:
• The payments ... hence, dismissed.
5. Ground No 3 challenges the disallowance of depreciation on astrology
fees of Rs 1,04,67,317/-. During the year, the assessee
applicant and his family members believed in the science of Astrology, they had no reason to disbelieve it. Several Astrologers were consulted ... cannot survive. As this kind of objection raised by the Astrologers was fraught with such ominous portent, the family of the applicant being conservative people
Capitals with salient features. Complainant no.1 is an astrologer by profession and he is earning his source of livelihood by doing the work ... astrology and has no office space to run his business. Complainant no.2 is doing the work of web designing and he has also
identify, select and purchase of the gems which
were mainly used for Astrological purposes. According to ld. AR even though the assessee
had provided ... Jewellers & Co. (1945) (P) Ltd., AY-2009-10
used for astrological purposes and the value of the same is based on carat, colour, cuts
born on "25.08.1988" and as per the
advice of the astrologer he has changed his name as
"Vijayanarasimha.A". Plaintiff ... born on
"25.08.1988" and as per the advice of the astrologer the
plaintiff has changed his name from "Vijaya Simha
Plaintiff contended that, in view of horoscope
reasons and advice given by astrologer and also advice her
family members, she wants to change her name ... advice given by the famous astrologer, she renounced and
abandoned the use of her name SHOBANA.S and lieu thereof
she intended to rename
Varalakshmi.R.S". As per
the advice of the astrologer the plaintiff has changed her name
from "R.S.Varalakshmi ... Varalakshmi.R.S". As per the advice of the astrologer the
plaintiff has changed her name from "R.S.Varalakshmi
chain of hotels (Saravana
Bhavan). Either upon the advice of an astrologer or having become
besotted with PW1, Accused No.1 had evinced a keen ... taken to Veppankulam
village to seek the advise of an astrologer (PW8). At the said place,
an employee of Accused No.1, Janarthanam came
second defendant, for certain
spiritual reason and on the advice of the Astrologer,
obtained receipt in the name of the first defendant. The
rent receipts ... name of the first
defendant being on the advice of an Astrologer or
Numerologist was found unbelievable as no such Astrologer
7
or Numerologist
PADMANABA SHARMA
S/O BELA VISHNU ADIGA
AGED ABOUT 49 YEARS
ASTROLOGER
R/AT ACHARYA MANTAPAM
KADAPPASERE, IRINJALAKUDA
THIRSSUR DISTRICT
KERALA STATE - 680 121 ... PETITIONER ... advocate and former State Public Prosecutor at
Bengaluru. Seventh accused is an Astrologer based at
Trissur District, Kerala State.
7. Before 2013, Gokarna Sri Mahabaleshwara
