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November 2000

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in annulling the assessments as the same were not made in accordance with laws as provided under section 19A read with s. 3 of the WT Act, 1957 ?

Avijit Das / November 29, 2000

High Court Of Delhi Commissioner Of Wealth Tax vs. Dr. S.D. Suri Section WT 19A Arijit Pasayat, C.J. & D.K. […]

Sec. 37(1), Section 37

Delhi H.C : Whether, on the facts and in the circumstances of the case, the interest of Rs. 73,449 paid by the assessee can be said to be the capital expenditure not deductible in the computation of the assessee’s business ?

Avijit Das / November 29, 2000

High Court Of Delhi CIT vs. Sharpedge Ltd. Sections 37(1) Asst. Year 1971-72 Arijit Pasayat, C.J. & D.K. Jain, J.

Sec. 36(1)(iii), Section 36

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the amounts of salaries due to the directors of the company, but not paid to them and utilised by the company for the purposes of its business constituted capital borrowed for the purposes of its business, within the meaning of s. 36(1)(iii) of the IT Act, 1961 ?

Avijit Das / November 29, 2000

High Court Of Delhi CIT vs. Saraswati Chemicals & Allied Industries (P) Ltd. Sections 36(1)(iii) Asst. years 1974-75, 1975-76 Arijit

Income Tax Case Laws

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in annulling the assessments as the same were not made in accordance with laws as provided under section 19A read with s. 3 of the WT Act, 1957 ?

Avijit Das / November 29, 2000

High Court Of Delhi Commissioner Of Wealth Tax vs. Dr. S.D. Suri Section WT 19A Arijit Pasayat, C.J. & D.K.

Delhi H.C : Whether, on the facts and in the circumstances of the case, the assessee is entitled to the exemption under s. 5(1)(xxxii) of the WT Act, 1957 ?

Avijit Das / November 29, 2000

High Court Of Delhi Commissioner Of Wealth Tax vs. Smt. Pratima Bhargava Sections WT 5(1)(xxxii) Arijit Pasayat, C.J. & D.K.

Sec. 37(1), Section 37

Delhi H.C : Whether, on the facts and in the circumstances of the case, the interest of Rs. 73,449 paid by the assessee can be said to be the capital expenditure not deductible in the computation of the assessee’s business ?

Avijit Das / November 29, 2000

High Court Of Delhi CIT vs. Sharpedge Ltd. Sections 37(1) Asst. Year 1971-72 Arijit Pasayat, C.J. & D.K. Jain, J.

Sec. 36(1)(iii)

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the amounts of salaries due to the directors of the company, but not paid to them and utilised by the company for the purposes of its business constituted capital borrowed for the purposes of its business, within the meaning of s. 36(1)(iii) of the IT Act, 1961 ?

Avijit Das / November 29, 2000

High Court Of Delhi CIT vs. Saraswati Chemicals & Allied Industries (P) Ltd. Sections 36(1)(iii) Asst. years 1974-75, 1975-76 Arijit

Sec. 5(1)(xxxii)

Delhi H.C : Whether, on the facts and in the circumstances of the case, the assessee is entitled to the exemption under s. 5(1)(xxxii) of the WT Act, 1957 ?

Avijit Das / November 29, 2000

High Court Of Delhi Commissioner Of Wealth Tax vs. Smt. Pratima Bhargava Sections WT 5(1)(xxxii) Arijit Pasayat, C.J. & D.K.

Calcutta H.C : Whether the money which has been received by the assessee for surrendering his tenancy right can be considered to be capital gains or not ?

Avijit Das / November 28, 2000

High Court Of Calcutta CIT & Ors. vs. B.K. Roy (P) Ltd. Sections 10(3) Asst. Year 1989-90 Ashok Kumar Mathur,

Sec. 234A, Sec. 234B

Allahabad H.C : This writ petition has been filed praying for quashing of the order, dt. 7th Sept., 1998 (Annexure 7 to the petition), and the demand notice dt. 30th March, 1995 (Annexure 4 to the petition), in respect of interest under ss. 234A and 234B of the IT Act, 1961, and for a mandamus restraining the respondents from realising interest under those sections.

Avijit Das / November 28, 2000

High Court Of Allahabad Buland Motor & Land Finance (P) Ltd. vs. Assistant Commissioner of Income Tax & Ors. Sections

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