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June 2000

Sec. 158BB, Sec. 158BC

Bombay H.C : Whether the Tribunal was right in limiting the scope of determination of undisclosed income under Chapter XIV-B of the IT Act, 1961, to the material found during the course of search under s. 132 of the Act.

Avijit Das / June 26, 2000

High Court Of Bombay CIT vs. Vinod Danchand Ghodawat Sections 158BB, 158BC Asst. Year Block period 1984-1996 S.H. Kapadia & […]

Section 147, Section 154

Gujarat H.C : Whether the impugned notices issued by the AO against the petitioners under s. 148, r/w s. 147 of the IT Act, are without jurisdiction and not warranted by that provision.

Avijit Das / June 22, 2000

High Court Of Gujarat Damodar H. Shah vs. Assistant Commissioner Of Income Tax Sections 147, 154 Asst. Year 1986-87 to

Calcutta H.C : Whether, on the facts and circumstances of the case, the learned Tribunal was justified in law in holding that the assessee’s claim under s. 35CCA of the IT Act, 1961 is allowable even though the approval of the society had been withdrawn with retrospective effect?

Avijit Das / June 21, 2000

High Court Of Calcutta CIT vs. Ethelbari Tea Co. (1932) Ltd. Section 35CCA Tarun Chatterjee & S.N. Bhattacharjee, JJ. IT

Sec. 36(1)(iv), Sec. 37(1), Sec. 37(3b), Section 35, Section 35D

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the entire amount of initial contribution to superannuation fund should be allowed instead of 1/5th of 80 per cent thereof?

Avijit Das / June 19, 2000

High Court Of Bombay CIT vs. Mahindra Ugine & Steel Co. Ltd. Sections 35D, 36(1)(iv), 37(1), 37(3B) Asst. Year 1985-86

Bombay H.C : the assessee claimed deduction in respect of business tax which they paid abroad in Thailand.

Avijit Das / June 19, 2000

High Court Of Bombay CIT vs. K.E.C. International Ltd. Sections 40(a)(ii) Asst. Year 1984-85 S.H. Kapadia & R.M.S. Khandeparkar, JJ.

Sec. 260A, Section 260, Section 32A, Section 32AB

Bombay H.C : Whether the Tribunal was justified in holding that income from dividends, profits on sale of investments and interest on deposits constituted profits from eligible business within the meaning of s. 32AB

Avijit Das / June 19, 2000

High Court Of Bombay CIT vs. Diners Club India Ltd. Sections 32AB, 260A S.H. Kapadia & R.M.S. Khandeparkar, JJ. IT

Kerala H.C : These two writ petitions are filed by two legal heirs of an assessee who expired on 1st Sept., 1990. Deceased was assessed to income-tax upto asst. yr. 1991-92.

Avijit Das / June 19, 2000

High Court Of Kerala P.V. Chandran vs. CIT Sections 4 Asst. Year 1995-96 J.B. Koshy, J. O.P. Nos. 18547 &

Sec. 37(3), Section 37

Bombay H.C : Whether the CIT(A) was right in directing the ITO to exclude the conveyance expenses and telephone expenses from computation of disallowance under r. 6D of the IT Rules

Avijit Das / June 19, 2000

High Court Of Bombay CIT vs. Acme Mfg. Co. Ltd. Section 37(3) S.H. Kapadia & R.M.S. Khandeparkar, JJ. IT Appeal

Bombay H.C : Whether the CIT(A) was right in directing the ITO to exclude the conveyance expenses and telephone expenses from computation of disallowance under r. 6D of the IT Rules.

Avijit Das / June 19, 2000

High Court Of Bombay CIT vs. Acme Mfg. Co. Ltd. Section 37(3) S.H. Kapadia & R.M.S. Khandeparkar, JJ. IT Appeal

Sec. 256(2), Section 256

Gauhati H.C : The present proceeding is initiated at the instance of the Revenue on an application under s. 256 (2) of the IT Act, 1961, requiring the Tribunal to state the case and refer the two questions of law enumerated in their application under s. 256(1) before the Tribunal, Gauhati Bench, which was finally turned down by the Tribunal

Avijit Das / June 9, 2000

High Court Of Gauhati CIT vs. India Carbon Ltd. Sections 256(2) Asst. Year 1985-86 Brijesh Kumar, C.J. & D.N. Chowdhury,

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