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Brands like Straightaway Cocktails are putting their own spin on a practice you might remember from childhood.

Effective negotiation for business leaders requires clear goals, understanding the other party's needs and utilizing strategies like preparation, flexible options, active listening and knowing when to stand firm or concede to build mutually beneficial relationships.

MANMOHAN, CJ : (ORAL) CM APPLs.65148-65149/2024 (Exemption)

1. Allowed, subject to all just exceptions.

2. Accordingly, the present applications stand disposed of. W.P.(C) 15514/2024 & CM APPL.65147/2024

3. Present writ petition has been filed seeking a direction to the respondent/Deen Dayal Upadhyay Hospital to open the financial bid of the petitioner and finalize the tender dated 12th June, 2024 for operating two kiosks at the premises of respondent hospital.

CM APPL. 65920/2024 (Exemption) Exemption allowed, subject to all just exceptions. W.P.(C) 15698/2024

1. The present petition, filed under Article 226 read with Article 227 Constitution of India, seeks issuance of writ to the respondents directing respondent No.1 to not dispossess them from the premises in question. It is claimed that they are protected under Delhi Rent Control Act and the provisions of Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI) cannot override the beneficial objective behind the enactment of Delhi Rent Control Act.

CM APPL.63468-469/2024

1. Allowed, subject to all just exceptions.

CM APPL.63470/2024

2. The present application has been filed by the appellants under Section 5 of the Limitation Act, 1963 read with Section 151 of the Code of Civil Procedure, 1908 (in short, „CPC‟) seeking condonation of 99 days delay in re-filing the appeal.

3. For the reasons stated in the application, the delay of 99 days in re-filing the appeal is condoned.

4. Accordingly, the application stands disposed of. FAO(COMM) 213/2024 & CM APPL.63467/2024

13.11.2024 MINI PUSHKARNA, J:

I.A. No. 4172/2023 (Application under Section 124 of the Trademarks Act, 1999 read with Section 151 CPC seeking permission to challenge the validity of the defendants' trademark registrations)

1. The present application has been filed by the plaintiffs under Section 124 of the Trade Marks Act, 1999 read with Section 151 Code of Civil Procedure, 1908 ("CPC") seeking permission to challenge the validity of the defendant‟s trademark registrations.

1. The petitioner is invoking the extra-ordinary jurisdiction of this Court by instituting the present writ petition under Article 226 of the Constitution of India, 1950, seeking the following reliefs:

"(a) to issue writ of mandamus/direction to institute comprehensive enquiry by appropriate agency preferably by C.B.I, for fixation of responsibility on those officials and contractors involved in the construction of multistoried complex of 816 flats at Jhilmil Colony, Phase - II in the year 1986-88.

(bi) the respondent to pay sum of Rs. 12,10,000/- to the petitioners as a compensation on account of loss of dependency, reimbursement of medical expenses, repair of balcony, loss of love & affection, mental agony and harassment suffered due to sudden demise of Shri Suresh Rustagi on 20.07.2000, as a result of collapse of balcony, of the flat no. 121-C, IInd Floor, Pocket A-1, Jhilmil, Phase-II, Delhi - 110095.

RAVINDER DUDEJA, J.

1. The instant appeal, at the instance of the Revenue, impugns order dated 28.05.2018 passed by the Income Tax Appellate Tribunal ["ITAT"], whereby, the ITAT ruled in favour of the respondent/Assessee and dismissed the appeal preferred against the order passed by Commissioner of Income Tax (Appeals) ["CITA"]. The appeal has been admitted on the following substantial questions of law:-

"A. Did the Income Tax Appellate Tribunal ["ITAT"] fall into error in holding that the entity assessed was no longer in existence having regard to the circumstance that M/s. Infovision Information Services Pvt. Ltd. merely underwent a name change and had responded to the Revenue's notices, having regard to Section 292B of the Income Tax Act, 1961 ["Act"]?

13.11.2024 MINI PUSHKARNA, J:

I.A. 14145/2023 (Application under Order XXXIX Rules 1 & 2 read with Section 151 CPC, 1908)

1. The present application has been filed on behalf of the plaintiffs under Order XXXIX Rules 1 and 2 of Code of Civil Procedure, 1908 ("CPC") seeking interim injunction for restraining the defendant from manufacturing, selling, offering for sale, advertising and/or promoting by using the mark/ trade name „ALDER BIOCHEM‟ and any other mark/ trade name/ label/ device that contains the trademark BIOCHEM.

ANUP JAIRAM BHAMBHANI J.

CM APPL. 47591/2022

CM APPL. 34855/2023

By way of CM APPL. No. 47591/2022 filed under Order XLIII Rule 1A(2) of the Code of Civil Procedure 1908 („CPC‟), the appellant seeks recall of order dated 24.05.2012 made in the present proceedings, whereby the present regular first appeal alongwith RFA No.193/2003, were disposed-of as settled and satisfied in terms of the observations in that order; or, in the alternate, for modification of that order and a direction to the respondent to obtain a sanctioned building plan from the Municipal Corporation of Delhi („MCD‟) alongwith the structural building certificate to comply with that order. By way of CM APPL. No. 34855/2023 filed under section 151 CPC, the respondent seeks dismissal of CM APPL. No. 47591/2022 and modification of order dated 31.01.2023 passed by this court, whereby the respondent was directed to take steps for regularisation of property being the Third Floor of property bearing No. B-2/88, Safdarjung Enclave, New Delhi („suit property‟).

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA Arbitration Appeal No.9 of 2024 along with Arbitration Appeal Nos.86 & 88 of 2024 Date of decision: 12.11.2024

1. Arbitration Appeal No.9 of 2024 National Highway Authority of India. ...Appellant.

Versus Rajesh Kaptyaksh. ...Respondent. 2. Arbitration Appeal No.86 of 2024 National Highway Authority of India. ...Appellant. Versus Narain Singh. ...Respondent. 3. Arbitration Appeal No.88 of 2024 National Highway Authority of India. ...Appellant. Versus Babu Ram. ...Respondent. Coram:

(BY SRI B.V.ACHARYA, SPL.PP A/W SRI V.G.BHANUPRAKASH, AAG AND SRI THEJESH P., HCGP FOR R-1 TO R-4;

SRI P.PRASANNA KUMAR, SPL.PP FOR R-5;

PROF.RAVI VARMA KUMAR, SR.ADVOCATE FOR SRI ADITYA BHAT, ADVOCATE FOR R-6;

SRI SUDHANVA D.S., ADVOCATE FOR I.A.NO. 1/2024 FOR IMPLEADING APPLICANT ) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA READ WITH SECITON 482 OF CR.P.C., PRAYING TO DIRECT THE RESPONDENT NO.1 TO 3 TO TRANSFER AND ENTRUST THE INVESTIGATION OF THE CASE CRIME NO. 118/2024 VIDE ANNEXURE - Q, LEVELING OFFENCES PUNISHABLE UNDER SECTIONS 149, 409, 420, 467, 468, 471 OF THE INDIAN PENAL CODE TO THE RESPONDENT NO.4-CENTRAL BUREAU OF INVESTIGATION AND FURTHER DIRECT THE R-4 TO CARRY OUT SPEEDY AND EXPEDITIOUS INVESTIGATION IN THE AFOREMENTIONED CASE WITHIN A SPECIFIED TIME.

Neutral Citation No. ( 2024:HHC:11231 ) IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA Cr. Appeal No. 4149 of 2013 Reserved on: 05.11.2024 Date of Decision: 13.11.2024 State of Himachal Pradesh ...Appellant.

Versus Suresh Kumar ...Respondent. Coram

All the three appeals were heard together which are directed against the judgment/ order of the learned Additional Sessions Judge, 1 of 26 Neutral Citation No:=2024:PHHC:146538-DB CRA-D Amritsar dated 12.10.2022/18.10.2022, 12.10.2022/18.10.2022, convicting and sentencing the appellants as under:-

under:

Name of Under section Punishment Fine In default of fine appellant Sahil alias 302 read with Imprisonment `10,000/- Rigorous imprisonment Salu Section 149 IPC for life for 03 months 307 read with Rigorous ` 5,000/- Rigorous imprisonment Section 149 IPC imprisonment for one month for 05 years 120-B IPC Imprisonment ` 10,000/- Rigorous imprisonment for life for 03 months 148 IPC Rigorous ` 2,000/- Rigorous imprisonment imprisonment for 15 days for 03 years George 302 read with Imprisonment `10,000/- Rigorous imprisonment Masih Section 149 IPC for life for 03 months 307 read with Rigorous ` 5,000/- Rigorous imprisonment Section 149 IPC imprisonment for one month for 05 years 120-B IPC Imprisonment ` 10,000/- Rigorous imprisonment for life for 03 months 148 IPC Rigorous ` 2,000/- Rigorous imprisonment imprisonment for 15 days for 03 years Rahul 302 read with Imprisonment `10,000/- Rigorous imprisonment alias Lahla Section 149 IPC for life for 03 months 307 read with Rigorous ` 5,000/- Rigorous imprisonment Section 149 IPC imprisonment for one month for 05 years 120-B IPC Imprisonment ` 10,000/- Rigorous imprisonment for life for 03 months 148 IPC Rigorous ` 2,000/- Rigorous imprisonment imprisonment for 15 days for 03 years

1. Since the issue involved in all these three (3) Writ Petitions are identical, all were heard analogously and disposed of by the present common order.

2. For the sake of brevity, pleadings made in W.P.(C ) No.36125 of 2023 was taken as the lead case for deciding the issue in question.

3. Writ petition in W.P.(C ) No.36125 of 2023 has been filed challenging the advertisement issued by the State Selection Board (in short, "the Board") on 11.09.2023 under Annexure-1.Vide the said advertisement, the Board invited applications to fill up the post of Lecturers in various discipline including Physics in non-Government Aided Colleges of Odisha and the last date for making such application was fixed to 13.10.2023.

1. By way of present bail application, the petitioner/applicant seeks regular bail in the proceedings emanating out of ECIR/35/DLZO/I/2022 dated 16.09.2022 which was registered on the basis of the FIR bearing No. 9A dated 23.11.2016 registered by the Central Bureau of Investigation (hereafter, the CBI), AC-III, New Delhi under Sections 120-B of IPC & 13(1)(d) r/w 13(2) of PC Act, 1988.

2. The allegations made in the aforesaid FIR, in nutshell, are that Mr. Amanatullah Khan, i.e. the main accused, in his tenure as chairman of the Delhi Waqf Board (hereafter, the „DWB‟), misused his position from March 2016 - October 2016 to appoint and engage relatives and other known persons to various posts in the DWB, from which they derived pecuniary benefits. It was further alleged that the tenancies of DWF properties were allotted without inviting bids and leased out only on reserve price. There were also allegations of misuse of DWB funds.

Extreme penalty provided under the Indian Penal Code (IPC) i.e. Death Penalty imposed by the Sessions Judge is placed before us for scrutiny due to mandate of Section 366 of the Code, as well as by virtue of appeal preferred by the accused in terms of Section 374[2] of the Code of Criminal Procedure (Cr.P.C.)

2. Appellant Nos.1 to 3 were tried and convicted by the Additional Sessions Judge, Akot vide judgment and order dated 17.05.2024 in Sessions Case No.57/2015 for the offence punishable under Sections 302 read with Section 34 of the IPC and Section 506 [Part-II] read with Section 34 of the IPC. Though they have also been charged for the offence punishable under Section 323 of the Indian Rgd.

judgment and order dated 12 January 2023 passed by the Appellate Bench of the Small Causes Court dismissing (A-1) Appeal Nos.396/2015 and 95/2016 and confirming the eviction decree dated 25 June 2015 passed by the Small Causes Court in R.A.E. Suit No. 147A/306 of 1996. By decreeing the suit, the Small Causes Court has directed the Revision Applicants (Defendant Nos.1 to 8) to hand over possession of the suit premises to the Plaintiff.

B. FACTS 2) Plaintiff claims to be the owner of Godown No. 63 in

Sitaram Mill, Delisle Road, Mumbai-400 001 are the suit premises. By Agreement dated 2 July 1975 entered into between the Plaintiff- Saidpur Jute Co. Ltd and Defendant No.1-MBK Enterprises, Plaintiff granted lease in respect of portion of the Godown No. 63 admeasuring 8800 sq. ft (suit premises) in favour of Defendant No.1 for a period of 60 years at monthly rent of Rs.4,488/-. Plaintiff found Defendant No.2-Mid-Day Publications Pvt. Ltd. in occupation of the suit premises and accordingly filed R.A.E. Suit No. 147A/306 of 1996 on 9 February 1996 seeking recovery of possession of the suit premises on the grounds of (i) unlawful subletting by Defendant No.1 to Defendant No.2 (ii) commission of acts contrary to the provisions of Section 108 of the Transfer of Property Act and (iii) carrying out structural additions and alterations of permanent nature in the suit premises and erecting structures of permanent nature without 12 November 2024 Neeta Sawant CRA-120-2023-CRA-215-2023-FC obtaining written permission from Plaintiffs. Defendant No.1 appeared in the suit and filed Written Statement contending that under the covenants of lease, it was entitled to grant sublease in respect of the suit premises and that accordingly Defendant No.1 have subleased the premises to M/s. Mangla International Pvt. Ltd and Ors. who are associate companies having Directors from the same family and the said companies in turn had given the premises on license to Defendant No.2-Mid-Day. Defendant No.1 denied the allegations regarding to commission of act contrary to the provisions of section 108(o) of the Transfer of Property Act, as well as, erecting of structure of permanent nature without the consent of the landlord. Defendant No.2-Mid-Day also filed its Written Statement admitting its use and occupation of the suit premises from July 1995 but pleaded that such occupation was under agreement with Defendant No.1. Mid-Day also denied the allegations in the plaint.

Extreme penalty provided under the Indian Penal Code (IPC) i.e. Death Penalty imposed by the Sessions Judge is placed before us for scrutiny due to mandate of Section 366 of the Code, as well as by virtue of appeal preferred by the accused in terms of Section 374[2] of the Code of Criminal Procedure (Cr.P.C.)

2. Appellant Nos.1 to 3 were tried and convicted by the Additional Sessions Judge, Akot vide judgment and order dated 17.05.2024 in Sessions Case No.57/2015 for the offence punishable under Sections 302 read with Section 34 of the IPC and Section 506 [Part-II] read with Section 34 of the IPC. Though they have also been charged for the offence punishable under Section 323 of the Indian Rgd.

judgment and order dated 12 January 2023 passed by the Appellate Bench of the Small Causes Court dismissing (A-1) Appeal Nos.396/2015 and 95/2016 and confirming the eviction decree dated 25 June 2015 passed by the Small Causes Court in R.A.E. Suit No. 147A/306 of 1996. By decreeing the suit, the Small Causes Court has directed the Revision Applicants (Defendant Nos.1 to 8) to hand over possession of the suit premises to the Plaintiff.

B. FACTS 2) Plaintiff claims to be the owner of Godown No. 63 in

Sitaram Mill, Delisle Road, Mumbai-400 001 are the suit premises. By Agreement dated 2 July 1975 entered into between the Plaintiff- Saidpur Jute Co. Ltd and Defendant No.1-MBK Enterprises, Plaintiff granted lease in respect of portion of the Godown No. 63 admeasuring 8800 sq. ft (suit premises) in favour of Defendant No.1 for a period of 60 years at monthly rent of Rs.4,488/-. Plaintiff found Defendant No.2-Mid-Day Publications Pvt. Ltd. in occupation of the suit premises and accordingly filed R.A.E. Suit No. 147A/306 of 1996 on 9 February 1996 seeking recovery of possession of the suit premises on the grounds of (i) unlawful subletting by Defendant No.1 to Defendant No.2 (ii) commission of acts contrary to the provisions of Section 108 of the Transfer of Property Act and (iii) carrying out structural additions and alterations of permanent nature in the suit premises and erecting structures of permanent nature without 12 November 2024 Neeta Sawant CRA-120-2023-CRA-215-2023-FC obtaining written permission from Plaintiffs. Defendant No.1 appeared in the suit and filed Written Statement contending that under the covenants of lease, it was entitled to grant sublease in respect of the suit premises and that accordingly Defendant No.1 have subleased the premises to M/s. Mangla International Pvt. Ltd and Ors. who are associate companies having Directors from the same family and the said companies in turn had given the premises on license to Defendant No.2-Mid-Day. Defendant No.1 denied the allegations regarding to commission of act contrary to the provisions of section 108(o) of the Transfer of Property Act, as well as, erecting of structure of permanent nature without the consent of the landlord. Defendant No.2-Mid-Day also filed its Written Statement admitting its use and occupation of the suit premises from July 1995 but pleaded that such occupation was under agreement with Defendant No.1. Mid-Day also denied the allegations in the plaint.

judgment and order dated 12 January 2023 passed by the Appellate Bench of the Small Causes Court dismissing (A-1) Appeal Nos.396/2015 and 95/2016 and confirming the eviction decree dated 25 June 2015 passed by the Small Causes Court in R.A.E. Suit No. 147A/306 of 1996. By decreeing the suit, the Small Causes Court has directed the Revision Applicants (Defendant Nos.1 to 8) to hand over possession of the suit premises to the Plaintiff.

B. FACTS 2) Plaintiff claims to be the owner of Godown No. 63 in

Sitaram Mill, Delisle Road, Mumbai-400 001 are the suit premises. By Agreement dated 2 July 1975 entered into between the Plaintiff- Saidpur Jute Co. Ltd and Defendant No.1-MBK Enterprises, Plaintiff granted lease in respect of portion of the Godown No. 63 admeasuring 8800 sq. ft (suit premises) in favour of Defendant No.1 for a period of 60 years at monthly rent of Rs.4,488/-. Plaintiff found Defendant No.2-Mid-Day Publications Pvt. Ltd. in occupation of the suit premises and accordingly filed R.A.E. Suit No. 147A/306 of 1996 on 9 February 1996 seeking recovery of possession of the suit premises on the grounds of (i) unlawful subletting by Defendant No.1 to Defendant No.2 (ii) commission of acts contrary to the provisions of Section 108 of the Transfer of Property Act and (iii) carrying out structural additions and alterations of permanent nature in the suit premises and erecting structures of permanent nature without 12 November 2024 Neeta Sawant CRA-120-2023-CRA-215-2023-FC obtaining written permission from Plaintiffs. Defendant No.1 appeared in the suit and filed Written Statement contending that under the covenants of lease, it was entitled to grant sublease in respect of the suit premises and that accordingly Defendant No.1 have subleased the premises to M/s. Mangla International Pvt. Ltd and Ors. who are associate companies having Directors from the same family and the said companies in turn had given the premises on license to Defendant No.2-Mid-Day. Defendant No.1 denied the allegations regarding to commission of act contrary to the provisions of section 108(o) of the Transfer of Property Act, as well as, erecting of structure of permanent nature without the consent of the landlord. Defendant No.2-Mid-Day also filed its Written Statement admitting its use and occupation of the suit premises from July 1995 but pleaded that such occupation was under agreement with Defendant No.1. Mid-Day also denied the allegations in the plaint.

1. Heard the petitioner who appears in person as well as Shri Skand Bajpai, learned counsel for the respondent, on the application under Order 7 Rule 11 CPC more particularly the provisions of Sub Rule (a) and (d) of Order 7 Rule 11 of the CPC.

2. Arguing on Sub Rule (a) of Order 7 Rule 11 the argument of the Shri Skand Bajpai is that the said sub rule pertains to rejection of a plaint where it does not disclose a cause of action.

3. Reference has been made to Section 36 of the Representation of Peoples Act, 1951 (hereinafter referred to as the 'Act, 1951') to contend that the said provision pertains to scrutiny of nomination. Sub Section (1) of Section 36 of the Act, 1951 provides for examination of the nomination papers of all candidates which power has been given to the candidates, the election agents, one proposer of each candidate and one other person duly authorized in writing by each candidate but no other person; Sub Section (2) of Section 36 of the Act, 1951 provides for the nomination papers to be examined by the returning officer and to decide all objections which may be made to any nomination and thereafter to reject any nomination either on his own motion or on such objection as might have been preferred.

These four appeals filed by two separate assessees have arisen from separate appellate orders passed by learned Commissioners of Income-tax (Appeals), Ahmedabad for the assessment years, 2010-11 & 2011-12.

2. Since facts and issues involved in all these four appeals are similar which is agreed to by both the rival parties before us and that these four appeals were heard together, we deem it appropriate to dispose of all these appeals by this consolidated order for the sake of brevity and convenience. We will first take up the appeal of the assessee in ITA No. 2498/Ahd/2013 for A.Y. 2010-11, and our decision in this appeal shall apply mutatis mutandis to remaining three appeals.

These four appeals filed by two separate assessees have arisen from separate appellate orders passed by learned Commissioners of Income-tax (Appeals), Ahmedabad for the assessment years, 2010-11 & 2011-12.

2. Since facts and issues involved in all these four appeals are similar which is agreed to by both the rival parties before us and that these four appeals were heard together, we deem it appropriate to dispose of all these appeals by this consolidated order for the sake of brevity and convenience. We will first take up the appeal of the assessee in ITA No. 2498/Ahd/2013 for A.Y. 2010-11, and our decision in this appeal shall apply mutatis mutandis to remaining three appeals.

These cross appeals are filed by the Revenue and Assessee against order dated 12.03.2020 passed by the CIT(A)-1, Ahmedabad for the Assessment Year 2012-13.

2. The Revenue has raised the following grounds of appeal :-

ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 "(1) The ld. CIT(A) has erred in facts and law in deleting the transfer pricing adjustment made in respect of Corporate guarantee fees of Rs.60,83,440/-

(2) The id. CIT(A) has erred in facts and law in deleting the interest disallowance of Rs.1,64,86,560/- u/s.36(1)(iii) of the Act.

These cross appeals are filed by the Revenue and Assessee against order dated 12.03.2020 passed by the CIT(A)-1, Ahmedabad for the Assessment Year 2012-13.

2. The Revenue has raised the following grounds of appeal :-

ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 "(1) The ld. CIT(A) has erred in facts and law in deleting the transfer pricing adjustment made in respect of Corporate guarantee fees of Rs.60,83,440/-

(2) The id. CIT(A) has erred in facts and law in deleting the interest disallowance of Rs.1,64,86,560/- u/s.36(1)(iii) of the Act.

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

.

96. It would be evident from the above discussion that the claims for refund under the said two enactments constitute an independent regimen. Every decision favourable to an assessee/manufacturer, whether on the question of classification, valuation or any other issue, does not automatically entail refund. Section 11B of the Central Excises and Salt Act and Section 27 of the Contract Act, whether before or after 1991 amendment - as interpreted by us herein - make every refund claim subject to proof of not passing-on the burden of duty to others. Even if a suit is filed, the very same condition operates. Similarly, the High Court while examining its jurisdiction under Article 226 - and this Court while acting under Article 32 - would insist upon the said condition being satisfied before ordering refund. Unless the claimant for refund establishes that he has not passed on the burden of duty to another, he would not be entitled to refund, whatever be the proceedings and whichever be the forum. Section 11B/Section 27 are constitutionally valid, as explained by us hereinbefore. They have to be applied and followed implicitly wherever they are applicable.

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

These cross appeals are filed by the Assessee and the Revenue as against separate appellate orders both dated I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No 2 Suzlon Engergy Ltd. vs. DCIT 28.02.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "CIT(A)"), arising out of the separate assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2016-17 and 2017-18. Since common issues are involved in both the years namely disallowance u/s.14A rwr 8D and Depreciation on Goodwill, the same are disposed of by this common order for the sake of convenience. Asst. year 2016-17 is taken as the lead case.

These cross appeals are filed by the Assessee and the Revenue as against separate appellate orders both dated I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No 2 Suzlon Engergy Ltd. vs. DCIT 28.02.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "CIT(A)"), arising out of the separate assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2016-17 and 2017-18. Since common issues are involved in both the years namely disallowance u/s.14A rwr 8D and Depreciation on Goodwill, the same are disposed of by this common order for the sake of convenience. Asst. year 2016-17 is taken as the lead case.

These cross appeals are filed by the Assessee and the Revenue as against separate appellate orders both dated I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No 2 Suzlon Engergy Ltd. vs. DCIT 28.02.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "CIT(A)"), arising out of the separate assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2016-17 and 2017-18. Since common issues are involved in both the years namely disallowance u/s.14A rwr 8D and Depreciation on Goodwill, the same are disposed of by this common order for the sake of convenience. Asst. year 2016-17 is taken as the lead case.

and background of the case:

The Appellant filed an RTI application dated 21.09.2023 seeking information on following points:-

"What kind of punishment is sanctioned by the law for any Pilot who gets the RTR permit or licence on the basis of false documents?"

The CPIO, Sr. DWA (COP & regulations) vide letter dated 05.10.2023 replied as under:-

"- Information sought does not fall under purview of RTI Act 2005, hence this RTI is closed"

Dissatisfied with the response received from the CPIO, the Appellant filed a First Appeal dated 08.10.2023. The FAA vide order dated 08.11.2023 stated as under:-

"Reply :- I have gone through the case and found that information sought was denied by the CPIO stating that the information did not fall under the purview of the RTI Act, 2005. The undersigned is convinced with the above reply in view of Section 8-1(j) of the RTI Act. 2005."

:

The Appellant filed an (offline) RTI application dated 31.05.2023 seeking the following information:

Page 1 of 3

"1- द ल सरकार के SC/ST DEPARTMENT 2018,2019,2020,2021,2022 तक कतना फ ड पछले चार साल म कतनी योजनाओंपर खच कया है उसक" पण ू जानकार द जाये 2- द ल सरकार ने 2014 से 2022 तक अपने व'ापन पर कतना फ ड द ल व ् द ल से बाहार खच कया है उसक" जानकार द जाये 3- द ल के मु+यमं ,ी ने JANUARY 2014 से 2023 JANUARY तक द ल से बाहार के दोरो पर कतना फ ड खच कया है उसक" जानकार द जाये 4- द ल सरकार ने पछले 8 साल म वधायक. को गाडी खर दने के 0लए कतना फ ड दया है उसक" जानकार द जाये"

and background of the case:

The Appellant filed an RTI application dated 09.06.2023 seeking information on following points:-

"1) A certified copy of complaint filed by Neha Kumari /Neha Verma against me between September 2022 to November 2022 addressed to the Director General CISF."

The CPIO vide letter dated 20.06.2023 replied as under:-

"02. It is to inform that under provision of Section-24 of RTI Act 2005, the information sought by you vide representation dated 09/06/2023, cannot be provided as the CISF is an Armed Force of Union and exempted from providing information except for the cases of corruption and human rights violation. The information sought by you does not fali just within the ambit of the two categories mentioned above."

:

The Appellant filed an (offline) RTI application dated 29.03.2023 seeking the following information:

Page 1 of 4

"I Ranjana Garg wife of Shri Keshav Kumar Garg, resident of xxx, Vasant Vihar, New Delhi 110057, wish to seek information, under the RTI Act, 2005. The copy of complete document information needed as per details given below:

4. Copy of complete documents of 0-4 shumar no. 5770, SDM/RA Case No. 206/RA/92 dated 08/01/1994, Khasra # 1084, land measuring 1 bigha 1 biswa in the name of Ranjana Garg wife of Keshav Kumar Garg, situated in the revenue estate of Urbanised Village Rangpuri alias Malikpur Kohi, Tehsil Vasant Vihar, New Delhi."

and background of the case:

The Appellant filed an RTI application dated 21.09.2023 seeking information on following points:-

"To, Shri Umang Srivastva Sr.DWA (COP) I had complained on 05/05/2023 against Rahul Sinha regarding his COP permit. What action or inquiry has been conducted in this regard?"

The CPIO, Sr DWA (COP & Regulation) vide letter dated 05.10.2023 replied as under:-

"Information sought does not fall under purview of RTI Act 2005, hence this RTI is closed"

Dissatisfied with the response received from the CPIO, the Appellant filed a First Appeal dated 08.10.2023. The FAA, JWA vide order dated 08.11.2023 stated as under:-

"Reply :- I have gone through the case and found that information sought was denied by the CPIO stating that the information did not fall under the purview of the RTI Act, 2005. The undersigned is convir.ced with the above reply in view of Section 8-1(j) of the RTI Act. 2005."

and background of the case:

The Appellant filed an RTI application dated 19.07.2023 seeking information on following points:-

"1. Copy of complete report with all supporting documents submitted by FFC

2. List of the name of the officials/persons to whom the letters were issued by FFC

3. List of Officials who appeared before FFC along with their copy of all statements and supporting documents provided by them.

4. List of Officials who DID NOT appear before FFC

5. List officials/person from the statements/documents was taken on record by FFC The copy of statements along with supporting documents is requested to be provided.