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February 2002

Sec. 32(1), Section 32

Punjab & Haryana H.C : the question raised for the asst. yr. 1975-76 in regard to perquisite value of expenditures incurred on the maintenance of rent-free accommodation and on the servants provided by the assessee-company to its directors needed consideration

Avijit Das / February 21, 2002

High Court Of Punjab & Haryana CIT vs. Porritts & Spencer (Asia) Ltd. Sections 32(1), 40A(5), 80J Asst. Year 1973-74, […]

Income Tax Case Laws

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in not confirming the order of the CIT(A) in respect of bad and doubtful debt reserves.

Avijit Das / February 20, 2002

High Court Of Calcutta CIT vs. Avery India Ltd. Sections : Surtax Sch. II, Surtax Rule. 1 Asst. Year 1976-77

Sec. 28(i), Section 145

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the profits in respect of hotel contract should be computed on project completion method ?

Avijit Das / February 19, 2002

High Court Of Madras CIT vs. N.M. Associates Sections 28(i), 145 Asst. Year 1984-85 V.S. Sirpurkar & K. Raviraja Pandian,

Sec. 18(1)(a), Section 18

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the penalty of Rs. 19,837 (for asst. yr. 1973-74) Rs. 11,570 (for asst. yr. 1974-75) levied under s. 18(1)(a)

Avijit Das / February 19, 2002

High Court Of Rajasthan : Jaipur Bench Commissioner Of Wealth Tax vs. Sardar Harnam Singh Section WT 18(1)(a) Asst. Year

Income Tax Case Laws

Gujarat H.C : Whether the Tribunal is right in law in holding that the assessee was not entitled to depreciation at 40 per cent or even at the rate of 30 per cent on crane mounted on motor truck ?”

Avijit Das / February 18, 2002

High Court Of Gujarat Gujco Carriers vs. CIT Section Appendix I, Part I, Entry III-E(1A) Asst. Year 1982-83 Â R.K. Abichandani

Sec. 80P(2)(a)(ii), Section 80P

Rajasthan H.C : Whether the assessee-society is entitled for benefit of deduction under s. 80P(2)(a)(ii)

Avijit Das / February 15, 2002

High Court Of Rajasthan : Jaipur Bench CIT vs. Rajasthan Rajya Bunker Sahakari Sangh Ltd. Section 80P(2)(a)(ii) Y.R. Meena &

Section 11, Section 13

Kerala H.C : Whether, on the facts and circumstances of the case and on a legal construction of the interim award dt. 27th June, 1960, and the scheme framed therein, adopted and accepted in the final decree passed in O.S. 70 of 1951 on the file of the Subordinate Judge of Ottapalam, the property held by the assessee-trust, created and founded by that award is not wholly for charitable or religious purposes to attract s. 11 of the IT Act, 1961 ?

Avijit Das / February 15, 2002

High Court Of Kerala Kizhakke Kovilakam Trust vs. Assistant Commissioner Of Income Tax Sections 11, 13(1)(a) Asst. Year 1988-89 S.

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in cancelling the orders under s. 263 of the IT Act for the asst. yrs. 1977-78, 1979-80 to 1981-82 ?

Avijit Das / February 15, 2002

High Court Of Rajasthan : Jaipur Bench CIT vs. Girdhari Lal Section 263 Asst. Year 1976-77, 1977-78, 1978-79, 1979-80, 1980-81,

Section 147, Section 148

Punjab & Haryana H.C : The petitioner, a partnership firm, filed its return of income for the asst. yr. 1991-92 on 4th Oct., 1991, declaring an income of Rs. 51,180.

Avijit Das / February 15, 2002

High Court Of Punjab & Haryana R. Kakkar Glass & Crockery House vs. CIT Sections 147, 148 Asst. Year 1991-92

Gift Tax Act, Section 16

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the IAC (Asst.) did not assume a valid jurisdiction on the basis of substituted service of notice under s. 16(1) of the GT Act as the requirements of O. V, r. 20 of the CPC, were not satisfied and the assessee could not waive the objection regarding assumption of jurisdiction by the IAC (Asst.) on the basis of service by affixture ?

Avijit Das / February 15, 2002

High Court Of Punjab & Haryana CIT vs. Shanti Parshad Jain Sections GT 16, GT 26(2) Asst. Year 1970-71 Jawahar

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