learned Commissioner of Income Tax (A) erred in estimating the quantum of
speed money even when all the details were submitted before him as well ... there
was no dispute regarding the quantum of speed money.
d. On the facts and circumstances of the case, the learned Commissioner of Income
wherein the learned
CIT(A) has confirmed the disallowance of depreciation on
Speed Boat claimed by the assessee amounting to
₹1,48,983/-. This ... Mumbai] erred in
confirming the disallowance of the claim of
depreciation on Speed Boat of Rs. 1,48,983/- without
appreciating the nature of Business
they possess fully automated Form, Fill and Seal (FFS)
machines where the speed of the machine vary from 300 plus pouches per
minute and goes ... machine, its identification number, date of its purchase and the
maximum packing speed at which they can be operated for packing of
pouches of notified
discussed in the meeting which reads as follows:-
"A. Restricted Train Speeds in Identified Stretches:
The Palakkad Division and State Forest Department of Palghat ... reported. The following sections are identified as
elephant passages and Permanent Speed Restriction (PSR) of 45 kmph imposed
from dusk to dawn
Information, informed that the
modified mark-sheet has been sent through Speed Post on 21.08.2013.
When the complainant contacted the Dakpal/ Up Dakpal, GPO, Kotdwar ... about the above speed post, but he was told that such post was not received.
Then, again the complainant requested for a copy
Baxi & Co. Vs. The DCIT, CC-6 (4)
"DISALLOWANCE OF SPEED MONEY U/s 37 (1) :
1. The Learned CIT (A) erred ... Jamanadas & Co. on the same issue of speed money u7s 37(1) , the
disallowance was restricted to Rs 6,75,804 /- being
above letter was dispatched whether ordinary post/register post or
speed post."
The CPIO replied to the appellant on 27.05.2020 annexed the copy ... above letter was dispatched whether ordinary post/register post or
speed post."
The CPIO furnished a point wise reply to the appellant
respondent') is such that she had booked a speed post article on 25.01.2014 to be delivered to Secretary, Uttar Pradesh Secondary
-2-
Education Service ... with other articles in a bag. The said bag had reached the Speed Post Centre, Allahabad. It was confirmed from RMS, Allahabad that all speed
various officials and
decision of competent authority on my above mentioned SPEED POST
COMPLAINT NO- L200624-31/56/2020/SPEED POST ... Certified copy of report or feedback obtained with respect to the SPEED
POST COMPLAINT in my above mentioned SPEED. POST COMPLAINT NO-
L200624
dispatching the refund application by speed post no.ED160532755IN dated
8.11.2016 and speed post No.ED 160532741 IN. The refund application was
dispatched ... Staff Quarters at Khajuri Khas, Delhi.
3. The postal envelope sent by speed post containing the refund
applications were returned by postal authorities
