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July 2002

Sec. 5(1)(iv), Section 17, Section 5

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the finding of the CWT(A) that the assessee is entitled to deduction under s. 5(1)(iv) of the WT Act 1957, from the interest of the assessee in the immovable property held by the firm ?

Avijit Das / July 3, 2002

High Court Of Rajasthan : Jaipur Bench Commissioner Of Wealth Tax vs. Kedar Nath Sections WT 5(1)(iv), WT 17(1)(b) Asst. […]

Section 11, Section 13

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the provisions of ss. 13(2)(h) and 13 (3) applied and whether the assessee-trust was entitled to exemption under s. 11 of the IT Act, 1961?

Avijit Das / July 3, 2002

High Court Of Gujarat CIT vs. Shreyas Nidhi, Swati Nidhi, Venu Nidhi & Swasthya Nidhi Sections 11, 13(2)(h) M.S. Shah

Income Tax Case Laws

Kerala H.C : This writ appeal impugns a common judgment of the learned single Judge dt. 14th June, 1996, in O.P. Nos. 11187 and 11190 of 1991 [reported as P.M. Manuel & Anr. vs. ITO (1997) 137 CTR (Ker) 625—Ed.].

Avijit Das / July 3, 2002

High Court Of Kerala Deputy Commissioner Of Income Tax vs. P.M. Antony B.N. Srikrishna, C.J. & G. Sivarajan, J. Writ

Kerala H.C : This writ appeal impugns a common judgment of the learned single Judge dt. 14th June, 1996, in O.P. Nos. 11187 and 11190 of 1991 [reported as P.M. Manuel & Anr. vs. ITO (1997) 137 CTR (Ker) 625—Ed.].

Avijit Das / July 3, 2002

High Court Of Kerala DCIT vs. P.M. Antony Section 215, Rule 40 Asst. Year 1983-84, 1984-85, 1985-86 B.N. Srikrishna, C.J.

Gujarat H.C : Whether the Tribunal is right in law in setting aside the order made by the CIT under s. 263 of the IT Act, 1961 ?

Avijit Das / July 3, 2002

High Court Of Gujarat CIT vs. Arunaben Sumankumar Section 263 Asst. Year 1983-84 M.S. Shah & K.A. Puj, JJ. IT

Sec. 95(i)(c), Section 95

Rajasthan H.C : The Government of India introduced the scheme in the name of Kar Vivad Samadhan Scheme, 1998, under Chapter IV of Finance Act, 1998, with a view to provide a quick and voluntary settlement of tax dues as on 31st March, 1998, both in various direct tax enactments as well as indirect taxes enactment by offering waiver of a part of the arrear taxes and interest and providing immunity against institution of prosecution and imposition of penalty.

Avijit Das / July 3, 2002

High Court Of Rajasthan Bindu Prasad Soni vs. Union Of India & Anr. Sections 1998FA(No. 2) 87(m), 1998FA(No. 2) 90,

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the exercise of powers by the CIT under s. 263 of the IT Act, 1961, for the asst. yrs. 1980-81 and 1981-82 was within the period of limitation ?

Avijit Das / July 3, 2002

High Court Of Madras G.D. Gopal vs. CIT Section 263 Asst. Year 1980-81, 1981-82 V.S. Sirpurkar & N.V. Balasubramanian, JJ.

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in its view that the assessee could follow the cash system of accounting in respect of interest income and continue to follow the mercantile system of accounting in respect of interest expenditure ?

Avijit Das / July 3, 2002

High Court Of Calcutta CIT vs. United Credit Ltd. Section 145 Asst. Year 1987-88, 1988-89 Ajoy Nath Ray & Indira

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in its view that the assessee could follow the cash system of accounting in respect of interest income and continue to follow the mercantile system of accounting in respect of interest expenditure ?

Avijit Das / July 3, 2002

High Court Of Calcutta CIT Â vs. United Credit Ltd. Section 145 Asst. Year 1987-88, 1988-89 Ajoy Nath Ray & Indira

Sec. 260A, Section 147, Section 260, Section 4

Rajasthan H.C : Whether the income of the excess of receipts over expenditure of the appellant union was not exempt under s. 10(24) of the IT Act, particularly when the appellant union was duly registered under the Indian Trade Union Act, 1926 ?

Avijit Das / July 2, 2002

High Court Of Rajasthan Sumerpur Truck Operators Union vs. Income Tax Officer Sections 4, 10(24), 147, 260A Asst. Year 1993-94

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