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January 1998

Punjab & Haryana H.C : the Tribunal was right in allowing weighted deduction under s. 35B to the assessee on a part of establishment and other expenses

Avijit Das / January 23, 1998

High Court Of Punjab & Haryana CIT vs. Victor Tools Corporation Section 35B Asst. Year 1977-78, 1978-79 G.C. Garg & […]

S.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the deletion of the income assessed as deemed dividends under the provisions of s. 2 (22)(c) in the assessee’s case ?

Avijit Das / January 23, 1998

Supreme Court Of India CIT vs. Urmila Ramesh Sections 2(22)(c), 41(2) Asst. Year 1970-71, 1971-72, 1972-73 S.C. Agrawal, B.N. Kirpal

Section 161, Section 164

S.C : The Tribunal in respect of the asst. yrs. 1976-77 and 1977-78 had referred three questions of law to the High Court for its opinion.

Avijit Das / January 22, 1998

Supreme Court Of India Moti Trust vs. CIT Sections 161, 164 Asst. Years 1976-77, 1977-78 B.N. Kirpal & S.P. Kurdukar,

S.C : Whether the house property in question belongs to the appellant in his individual capacity or it belongs to the HUF of which he is a member.

Avijit Das / January 22, 1998

Supreme Court Of India Sajan Kumar Bhawsinka vs. CIT & Anr. Section 264 Asst. Year 1981-82 B.N. Kirpal & S.P.

Sec. 256(2), Section 256

S.C : Whether, in law and on facts, the Tribunal is right in confirming the view taken by the CIT(A) on directing the ITO to recompute the capital gains on the basis of the principles laid down by the decision of the Supreme Court in the case of CIT vs. B.C. Srinivasa Setty (1981) 21 CTR (SC) 138 : (1981) 128 ITR 294 (SC) : TC 20R.148 ?

Avijit Das / January 19, 1998

Supreme Court Of India CIT vs. N. Kishore Settlement Section 256(2) S.C. Agrawal, K. Venkataswami & A.P. Misra, JJ. Civil

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the ITO’s order merged with the order of the CIT(A) and, therefore, the CIT, Delhi-I, did not have jurisdiction under s. 263 ?

Avijit Das / January 19, 1998

High Court Of Karnataka Mysore Sales International Ltd. vs. Member, Central Board Of Direct Taxes & Anr. Section 263 Asst.

Section 281, Section 281B

Gujarat H.C : The petitioner stock exchange challenges the order of provisional attachment of its deceased member’s card, his security deposit and margin money, issued on 14th Feb., 1994, under s. 281B

Avijit Das / January 17, 1998

High Court Of Gujarat Stock Exchange vs. Assistant Commissioner Of Income Tax Sections 226(3), 281B R.K. Abichandani & A.R. Dave,

Income Tax Case Laws

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee be declared an industrial company within the meaning of s. 2(7)(c) of the Finance Act, 1979, and thus the concessional rate of tax should have been levied ?

Avijit Das / January 13, 1998

High Court Of Delhi CIT vs. Doon Apartments (P) Ltd. Sections 1979FA 2(7)(c) Asst. Year 1979-80 R.C. Lahoti & Dalveer

Income Tax Case Laws

Madras H.C : The aggrieved assessee-temple agitated the matter further by filing an appeal before the Tribunal, as stated above. Before the Tribunal, the assessee-temple, it appears, produced the exemption certificate obtained from the IT Department under s. 11 of the IT Act as relatable to non-agriculturists for the year ending 30th June, 1990.

Avijit Das / January 9, 1998

High Court Of Madras State Of Tamil Nadu vs. Ezhumeswaramudayar Temple Sections Art 13, Art 246, Art 265, Art 366(1),

Gift Tax Act, Sec. 2(XII)

Madras H.C : Whether the Tribunal was right in its interpretation of the deed dt. 5th Aug., 1953 that what was gifted to the applicant was corpus of the properties and not to life interest in the properties?

Avijit Das / January 6, 1998

High Court Of Madras S.C.M. Mohammed vs. CIT Section GT 2(xii) Asst. Year 1969-70 N.V. Balasubramanian & P. Thangavel, JJ.

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