April 2002

Sec. 28(i), Section 216, Section 43B

Calcutta H.C : Whether in view of the fact that the applicant as a tea broker is neither the purchaser nor the seller of tea and the sale proceeds of tea are not the applicant’s trading receipts, the Tribunal was correct in holding that the sales-tax collected by the applicant as a tea broker was its income and the amount of sales-tax collected remaining unpaid at the end of the year was disallowable under s. 43B of the IT Act, 1961 ?

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High Court Of Calcutta A.W. Figgis & Co. Ltd. vs. CIT Sections 28(i), 43B, 216 Asst. Year 1984-85 Tarun Chatterjee […]

Section 80HHC

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that 90 per cent of the export house premium cannot be deducted while computing the deduction under s. 80HHC in accordance with the Expln. (baa) to s. 80HHC as they are directly related to exports though a local receipt ?

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High Court Of Kerala Baby Marine (Eastern) Exports vs. Assistant Commissioner Of Income Tax Sections 80HHC Asst. Year 1993-94, 1994-95

Sec. 23(1A), Sec.16(1)(a), Section 16, Section 23, Wealth Tax Act

Bombay H.C : This appeal under s. 27A of the WT Act, 1957 (‘the Act’) is directed against the order of the Tribunal, Mumbai Bench ‘B’, in IT Appeal No. 44/Mum/1997, dt. 8th Oct., 1999, holding that s. 23 (1A)(a) of the Act provides for a right of appeal against an intimation issued under s. 16(1)(a)(i) of the Act so as to object to the amount of new wealth determined under the Act

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High Court Of Bombay Commissioner Of Wealth Tax vs. Apar Ltd. Sections WT 16(1)(a), WT 23(1A) Asst. Year 1992-93 V.C.

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