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Cit vs Vijay Ship Breaking Corporation & Ors. on 20 March, 2003 Equivalent citations: (2003

Commissioner Of Income Tax vs Vijay Ship Breaking Corpn. And Ors. on 20 March, 2003

order of detention were that : (i) the grounds are not germane and relevant; and (ii) there has been non-application of mind by the Detaining ... detention particularly referring to the seven criminal cases are relevant and germane grounds for passing of an order of detention under Section

other respondents is not required for the adjudication of the issue germane in the present writ application. With the consent of learned advocates appearing ... respectively. 8. To better understand the contours of the controversy germane in the matter, I would like to narrate the facts and compartmentalize them

Government for refusing to make a reference are extraneous and not germane then the court can Issue, and would be justified in issuing, a writ ... 2006 JUDGMENT Every administrative determination must be based on grounds relevant and germane to the exercise of power. If the administrative determination is based

disclose any such material which can be said to be germane or relevant so as to take the petitioner as a dangerous person under ... that there was no material which can be said to be germane to the breach of public order for the purpose of passing the detention

Commissioner Of Income-Tax vs Vijay Ship Breaking Corporation on 20 March, 2003 Equivalent citations

with a case where the assessee had placed an order with a German company for the supply of a dryer plant for his cement manufacturing ... business and, as desired by the German firm, opened an irrevocable letter of credit for pound 32,000 in its favour. Sub-sequently on account

this factory. The erection and installation of machineries were mainly entrusted to German technicians who had been directly delegated by the West German suppliers ... being the salary, pocket money, rent, etc., incurred for these German technicians as revenue expenditure. The ITO did not allow the claim. The AAC also

regard to several industrial units including Bonanza Drugs and Chemicals Ltd. (Indo German Laboratories) at Item No. 9 and Bonanza Drgus and Chemicals Ltd. (Kothari ... second Unit is M/s. Indo German Laboratories for which the agreement was entered into on 31.3.92 for a price of Rs. 8.25 lacs, which