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November 1997

Sec. 37(1), Section 37, Section 4

Madras H.C : The amounts representing the additional expenditure which the assessee had to incur on account of the fluctuation in the exchange rate is not liable to be allowed as revenue expenditure incidental to its business, is correct

Avijit Das / November 28, 1997

High Court Of Madras Seshasayee Paper & Boards Ltd. vs. CIT Sections 4, 37(1) Asst. Year 1975-76, 1976-77, 1977-78, 1978-79, […]

Sec. 244(1A), Section 244, Section 246

Madras H.C : Whether the order passed under s. 104 of the IT Act, 1961 (hereinafter to be referred to as ‘the Act’) is an order of assessment within the meaning of s. 244(1A)

Avijit Das / November 26, 1997

High Court Of Madras CIT vs. T.V. Sundaram Iyengar & Sons Ltd. Sections 244, 244(1A), 246 Asst. Year 1970-71 N.V.

Sec. 254(2), Section 254

Allahabad H.C : The Tribunal’s observations regarding ground No. 5 that the said ground has become redundant because the ITO has already passed the order under s. 154

Avijit Das / November 19, 1997

High Court Of Allahabad CIT vs. U.P. Shoe Industries Section 254(2) Asst. Year 1973-74 R.K. Gulati & M.C. Agarwal, JJ.

S.C : The firm was not validly constituted and that the object of the agreement was of such a nature that, if permitted, it would defeat the public policy as contained in the provisions of the Rajasthan Excise Act, 1950

Avijit Das / November 19, 1997

Supreme Court Of India Moti Lal Chunnilal vs. CIT Section 185(1) Suhas Chandra Sen & V.N. Khare, JJ. 19th November,

Section 91, Section 92

Madras H.C : Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 15 lakhs due by the assessee to the Tamil Nadu Industrial Investment Corporation Ltd. as on 1st July, 1971, was includible in the capital base as provided in cl. (v) of r. 1 of the Second Schedule to the Companies (Profits) Surtax Act, 1964 ?

Avijit Das / November 14, 1997

High Court Of Madras CIT vs. Sakthi Sugars Ltd. Sections SURTAX Sch. II, r. 1(v), Indian Evidence Act, 1872, ss.

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