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May 2002

Sec. 35B, Sec. 37(1), Section 32, Section 32A, Section 35, Section 37, Section 80J

Punjab & Haryana H.C : Whether the facts and in the circumstances of the case, the Tribunal was right in law in allowing weighted deduction on bank interest on packing credit?

Avijit Das / May 30, 2002

High Court Of Punjab & Haryana CIT vs. Oswal Woollen Mills Ltd. Sections 32A, 35B, 37(1), 80J, 253, Rule Appendix […]

Delhi H.C : The petitioner is aggrieved with the order dt. 28th Jan., 1978, passed by the respondent, whereby his representation dt. 26th Sept., 1977, was rejected.

Avijit Das / May 30, 2002

High Court Of Delhi Mahendra Raj vs. Joint Secretary, Government Of India, Ministry Of Finance & Ors. Section 80RRA Dalveer

Delhi H.C : The petitioner had claimed the entitlement of deduction under s. 80RRA

Avijit Das / May 30, 2002

High Court Of Delhi Mahendra Raj vs. Joint Secretary, Government Of India, Ministry Of Finance & Ors. Section 80RRA Dalveer

Whether, on the facts and in the circumstances of the case, capital gains arising on transfer of agricultural lands in village Nangal Dewat, Delhi, is chargeable to tax ?

Avijit Das / May 28, 2002

High Court Of Delhi CIT vs. Deep Chand Sections 2(14)(iii), 45 S.B. Sinha, C.J. & A.K. Sikri, J. IT Ref.

Income Tax Case Laws

Delhi H.C : This appeal is directed against the order of the Tribunal dt. 8th Feb., 2002. It clearly held that the portion of the building belonging to assessee was in fact used by M/s Dior International for its own use of manufacturing activity and consequently it cannot be said that such portion of building was used by the assessee for the purpose of its own business of manufacturing as factory.

Avijit Das / May 28, 2002

High Court Of Delhi Kapri International (P) Ltd. vs. Commissioner Of Wealth Tax Dalveer Bhandari & Vikramajit Sen, JJ. WT

Rajasthan H.C : These two income-tax references arise out of a common order passed by the Tribunal, Jaipur Bench, Jaipur in ITA No. 708/709(Jp)1984 for successive asst. yrs. 1979-80 and 1980-81 and common questions arise in these two reference applications except difference in the amount in question in each assessment year

Avijit Das / May 28, 2002

High Court Of Rajasthan : Jaipur Bench Jai Drinks (P) Ltd. vs. CIT Section 41(2) Asst. Year 1979-80, 1980-81 Rajesh

Sec. 28(i), Section 24, Section 28

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that for ascertaining the trading result on the sale of shares, the value of the opening stock would continue to be taken at cost as followed by the assessee from year to year ?

Avijit Das / May 28, 2002

High Court Of Delhi CIT vs. Late Sohan Lal Through Legal Heirs Sections 24(1)(iv), 28(i) Asst. Year 1977-78 S.B. Sinha,

Sec. 139(8), Sec. 260A

Rajasthan H.C : Whether under s. 143 or under s. 147 of the IT Act for the purpose of levy of interest, it is still governed by provision of s. 139(8)

Avijit Das / May 24, 2002

High Court Of Rajasthan CIT vs. Ghewar Chand Soni Sections 139(8), 260A Asst. Year 1988-89 Rajesh Balia & K.K. Acharya,

Delhi H.C : This appeal is directed against the order passed by the Tribunal dt. 4th Oct., 2001. The brief facts which are relevant to dispose of this appeal are recapitulated.

Avijit Das / May 22, 2002

High Court Of Delhi Director Of Income Tax vs. The Paper Products Ltd. Sections 90, 195, DTAA Art. 5(2)(h), DTAA

Sec. 260A, Section 260, Section 54B

Punjab & Haryana H.C : While filing her return of income, she claimed exemption from levy of capital gains under s. 54B of the Act on the ground that the land sold by her was agricultural land and the sale proceeds were invested in the purchase of agricultural land

Avijit Das / May 22, 2002

High Court Of Punjab & Haryana CIT vs. Smt. Savita Rani Sections 54B, 260A Asst. Year 1991-92 Jawahar Lal Gupta

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