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July 2002

Sec. 254(1), Sec. 271(1)(c ), Section 254

Madras H.C : Whether on the facts and in the circumstances of the case, the Tribunal was justified in setting aside the order of the CIT(A) with a direction to him to reconsider the penalty imposed under s. 27 (1)(c) on merits ?

Avijit Das / July 31, 2002

High Court Of Madras CIT vs. R.R. Pictures Sections 254(1), 271(1)(c) Asst. Year 1966-67 V.S. Sirpurkar & N.V. Balasubramanian, JJ. […]

Gauhati H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in allowing investment allowance on ultrasound medical diagnostic electrical equipment, air-conditioner and servo voltage stabilizer ?

Avijit Das / July 31, 2002

High Court Of Gauhati CIT vs. Dr. M.L. Agarwalla Sections 32A(2)(b)(ii) Asst. Year 1989-90 J.N. Sarma & D. Biswas, JJ.

Sec. 37(1), Sec. 37(2), Sec. 37(2A), Section 37

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in limiting the deduction of expenditure claimed in the manner it had done, either as entertainment expenditure under s. 37(2) of the Act or otherwise ?

Avijit Das / July 31, 2002

High Court Of Madras G.A. Vasant vs. CIT Sections 37(1), 37(2), 37(2A) Asst. Year 1979-80, 1981-82, 1982-83 V.S. Sirpurkar &

Sec. 158B, Sec. 158BC, Sec. 260A, Section 158, Section 69

Madras H.C : Whether, on the facts and in the circumstances of the case, there is any material for the Tribunal to hold that the sum of Rs. 3,49,000 representing the estimated family expenses during the block period 1987-88 to 1997-98, represents the undisclosed income of the appellant ?

Avijit Das / July 31, 2002

High Court Of Madras H. Shahul Hameed vs. Assistant Commissioner Of Income Tax Sections 69, 158B, 158BC, 260A Asst. Year

Sec. 269C, Sec. 269D

Madras H.C : The transfer of the said property was effected by an instrument of transfer dt. 24th April, 1985, in favour of five transferees and one of the transferees is the respondent herein in the appeal.

Avijit Das / July 30, 2002

High Court Of Madras CIT vs. Mrs. Kalavathy Sections 269C, 269D V.S. Sirpurkar & N.V. Balasubramanian, JJ. TC (A) Nos.

Sec. 37(1), Section 37, Section 80VV

Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in confirming the order of the CIT(A) by which he had restored the matter regarding levy of interest under s. 216 to the IAC for fresh consideration and rejecting the assessee’s additional ground raised in this behalf ?

Avijit Das / July 30, 2002

High Court Of Rajasthan : Jaipur Bench Associated Stone Industries vs. CIT Sections 37(1), 80VV, 216 Asst. Year 1982-83 Y.R.

Sec. 260A, Sec. 36(2)

Calcutta H.C : This is an appeal under s. 260A. The West Bengal State Financial Corporation formed under the State Financial Corporations Act, 1951, had invested in shares of various companies and the investments aggregated to Rs. 14,05,785.

Avijit Das / July 30, 2002

High Court Of Calcutta West Bengal Financial Corporation & Anr. vs. DCIT Sections 36(2), 260A Asst. Year 1992-93 Ajoy Nath

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the capital gains from the sale by the assessee of the residential house would be exempt under s. 54 of the IT Act and setting aside the order passed by the CIT under s. 263 of the Act ?

Avijit Das / July 30, 2002

High Court Of Madras CIT vs. M.K. Chandrakanth & Ors. Section 54 V.S. Sirpurkar & N.V. Balasubramanian, JJ. T.C. Nos.

Sec. 40(c), Section 80J

Madras H.C : Whether the Tribunal was right in holding that in computing the relief under s. 80J of the IT Act for purpose of arriving at the capital employed in various units, the liabilities of head office mainly sales-tax loan and fixed deposits should be deducted ?

Avijit Das / July 30, 2002

High Court Of Madras Metal Powder Co. Ltd. vs. CIT Section 40(c), 80J Asst. Year 1982-83 V.S. Sirpurkar & N.V.

Sec. 40(c), Sec. 40A(5)

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee-company is entitled to a deduction of Rs. 1,60,699 for the asst. yr. 197980, Rs. 3,47,944 for the asst. yr. 1980-81 and Rs. 7,74,846 for the asst. yr. 1981-82, under s. 80J of the IT Act, 1961, in respect of its new unit ‘B’ at Kirikera, Hindupur District, Andhra Pradesh ?

Avijit Das / July 30, 2002

High Court Of Madras Super Spg. Mills Ltd. vs. CIT Sections 40(c)(ii), 40A(5), 40A(8) & 80J Asst. Year 1979-80, 1981-82

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