Gujarat H.C : The petitioner-assessee challenges the notice under s. 148 of the IT Act, 1961, dt. 27th June, 1993, for reopening of the assessment for the asst. yr. 1987-88.

High Court Of Gujarat Avani Corporation vs. ITO Sections 147, 148, Art. 226 Asst. Year 1987-88 Rajesh Balia & A.R. Dave, JJ. Special Civil Appln. No. 9855 of 1993 8th April, 1999 Counsel Appeared S.N. Soparkar, for the Petitioner : R.P. Bhatt, for the Respondent ORDER By the court : The petitioner-assessee challenges the notice under …

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in pholding the imposition of penalty under s. 271(1)(c) of the IT Act, 1961, in respect of both the years under reference ?

High Court Of Allahabad Pandit Govind Prasad Mishra vs. CIT Sections 271(1)(c), 274 Asst. Year 1971-72, 1972-73 S.L. Saraf & Ikram-Ul-Bari, JJ. IT Ref. No. 289 of 1981 24th February, 1999 Counsel Appeared Vikram Gulati, for the Assessee : Shambhu Chopra, for the r Commissioner JUDGMENT S.L. SARAF, J. : At the instance of the assessee, …

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in allowing carry forward of depreciation of asst. yrs. 1976-77 to 1978-79, which could not be set off against the income of the partners of the assessee’s firm in the hands of the firm for the purposes of set off against its income in the subsequent years ?

High Court Of Punjab & Haryana CIT vs. Deepak Industries Section 32(2) Asst. Year 1978-79, 1979-80 Ashok Bhan & N.K. Agrawal, JJ. IT Ref. Nos. 19 & 20 of 1986 11th August, 1997 Counsel AppearedB.S. Gupta with Sanjay Bansal, for the Appellant : None, for the Respondent JUDGMENT ASHOK BHAN, J. : This order shall dispose …

Calcutta H.C: Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that there was no relationship of landlord and tenant between the assessee and the persons who hired office accommodation from the assessee is based on any relevant evidence or authority ?

High Court Of Calcutta CIT vs. Shambhu Investment (P) Ltd. Sections 22, 28(i) Y.R. Meena & Ashim Kumar Banerjee, JJ. IT Ref. No. 64 of 1993 16th March, 2001 Counsel Appeared Ram Chandra Prasad, for the Revenue : R.K. Murarka, for the Assessee JUDGMENT ASHIM KUMAR BANERJEE, J. : In compliance with the direction of this …

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the expenditure of Rs. 43,403 did not constitute entertainment expenditure within the meaning of s. 37(2B) and was therefore, not liable to be disallowed ?

High Court Of Delhi CIT vs. Modern Bakeries India Limited Sections 37(2B), 80J, RULE 19A(3) Asst. Year 1973-74 Arijit Pasayat, C.J. & D.K. Jain, J. IT Ref. Nos. 283 & 284 of 1981 11th January, 2001 Counsel Appeared Sanjiv Khanna with Ajay Jha, for the Revenue : None, for the Respondent JUDGMENT ARIJIT PASAYAT, C.J. : …
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