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August 2001

Punjab & Haryana H.C : Can proceedings for rectification of an order passed under the provisions of the IT Act, 1961, be initiated on the basis of a judgment delivered by the jurisdictional or a superior Court after the passing of the said order ?

Avijit Das / August 31, 2001

High Court Of Punjab & Haryana (Full Bench) CIT vs. Smt. Aruna Luthra Section 154 Asst. year 1987-88 Jawahar Lal […]

Sec. 256(2), Section 256

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that reopening of the case for the year under consideration was not valid, nor justified ?

Avijit Das / August 30, 2001

High Court Of Rajasthan CIT vs. Bhanwarlal Choudhary Section 256(2) Asst. Year 1987-88 N.N. Mathur & Harbans Lal, JJ. IT

Sec. 37(1), Section 37

Madras H.C : The expenditure incurred was to replace the old and worn out parts of the machinery which was in a textile mill.

Avijit Das / August 30, 2001

High Court Of Madras CIT vs. Shri Rani Lakshmi Ginning Spinning And Weaving Mills Ltd. Section 37(1) R. Jayasimha Babu

Madras H.C : Investment allowance allowed on the ground water tank used for storing water required for cooling of plant and machinery was properly allowed

Avijit Das / August 30, 2001

High Court Of Madras CIT vs. Tube Investments Of (India) Ltd. Section 32A, 37(1) R. Jayasimha Babu & C. Nagappan,

Sec. 37(1), Section 37

Madras H.C : The expenditure incurred was to replace the old and worn out parts of the machinery which was in a textile mill.

Avijit Das / August 30, 2001

High Court Of Madras CIT vs. Shri Rani Lakshmi Ginning Spinning And Weaving Mills Ltd. Section 37(1) R. Jayasimha Babu

Sec. 28(i), Section 28

Calcutta H.C : Whether there was any material before the Tribunal to hold that the loss claimed by the assessee was an artificial one or an attempt to reduce tax liability and the Tribunal’s suppositions that the affairs of the assessee were not real or genuine or were sham and make believe or a colourable device or that the assessee had resorted to any dubious method or subterfuge, are based on any material and whether such conclusion is otherwise unreasonable and perverse ?

Avijit Das / August 29, 2001

High Court Of Calcutta Duncans Industries Ltd. vs. CIT Section 28(i) Asst. Year 1991-92 Y.R. Meena & Arun Kumar Mitra,

AAR : Whether the applicant is liable to tax on the amount received from Linde Process Technologies India Ltd. towards consideration for the sale of engineering, drawings and designs received under Purchase Order No. 19004, dt. 11th Dec., 1998, of Linde Process Technologies India Ltd.?

Avijit Das / August 29, 2001

Authority For Advance Rulings Pro-Quip Corporation, In Re Sections 90, DTAA Art. 5, DTAA Art. 12 Suhas C. Sen, J.,

Sec. 271(1)(c )

Delhi H.C : This is an appeal under s. 260A of the IT Act, 1961. For the asst. yr. 1994-95, as against the returned income of Rs. 4,08,950, assessment was completed on a total income of Rs. 8,72,302. Proceedings under s. 271(1)(c)

Avijit Das / August 29, 2001

High Court Of Delhi CIT vs. Cami Advertising & Marketing (P)Ltd. Sections 271(1)(c) Asst. Year 1994-95 Arijit Pasayat, C.J. &

Sec. 260A, Section 260, Section 69

Madhya Pradesh H.C : The explanation of the assessee in substance was that these deposits were made out of withdrawals made by the assessee from the account itself from time-to-time.

Avijit Das / August 29, 2001

High Court Of Madhya Pradesh : Indore Bench Aradhna Oil Mills vs. CIT Sections 69, 260A Asst. Year 1984-85, 1985-86,

Allahabad H.C : The actual cost of the building given to Shri O.N. Mahendra, manager solely for his residence, the assessee was entitled to the claim of initial depreciation

Avijit Das / August 29, 2001

High Court Of Allahabad CIT vs. Bhagat Ram Jai Narain Sections 32(1)(iv) Asst. Year 1975-76 S.K. Sen, C.J. & R.K.

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