violation of Article 14 of the
Constitution of India. ( Sterling Computers Ltd v. M & N
Publications Ltd ). The Court does
petitioners relied on the decision of the Supreme Court in Sterling
Computers Ltd. – Vs – M & N Publications ... perverse or arbitrary and unsustainable.
32. The decision in Sterling Computers case (supra) relied on by the
learned counsel for the petitioners cannot further
pursue it is beyond the
powers of the authority." ( Sterling Computers Ltd. v. M & N Publications Ltd.17 ;
Administrative Law, Prof. Wade ... freedom of "play in the joints" to the executive. (Sterling Computers Ltd.17).
Judges should exercise judicial self-restraint while exercising powers
reliance upon the judgments, reported in
[a] 1993 [1] SCC 445 [Sterling Computers Vs. M/s. M&N Publications Ltd., and others ... 2015.
[i] In the decision reported in 1993 [1] SCC 445 [Sterling Computers Vs. M/s. M&N Publications Ltd., and others
been discussed threadbare in several decisions of this Court,
including in Sterling Computers Ltd. v. M & N Publications
Ltd. , Tata Cellular v. Union
would not qualify
as profits derived from the export of computer software business of
the assessee, relying, inter alia, on the decisions in Cambay Electric ... said to be
connected with the export of computer software. As per the ratio of Sterling
Foods Ltd. Vs. CIT 237 ITR 579 (SC), this
fact that u/s 263 notice was issued that the loss
of Sterling Export and inclusion of interest on FDR in books and its
eligibility ... Book)
was in theAs regards the second unit in the
computation of name of Sterling Export, it is
income (page 2 explained from the side
assessee while computing the deduction admissible under
section 80-IC did not make adjustment of the losses suffered at Delhi. It has
computed the deduction ... case of Sona Koyo Sterling Systems Ltd. In that case, the issue
relates to computation of deduction admissible under section
Sterling Foods Vs. State of Karnataka AIR 1986 SC 1809 (SC).
2.7. Excess depreciation on a/c deference in Computation
ratio laid
down by the Hon'ble Supreme Court in Sterling Foods Ltd., 237 ITR 579
(SC) The second ground was that the assessee ... respect of disallowance on account of exclusion of export
incentive while computing deduction u/s 80IB of the Act observed that the
issue was debatable