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July 2002

Section 11, Section 12

Gujarat H.C : Whether, the Tribunal is right in law and on facts in holding that donation received by the assessee-trust of Rs. 1,85,064 which was not utilized for the object of the trust, was not income of the trust ?

Avijit Das / July 18, 2002

High Court Of Gujarat CIT vs. Sthanakvasi Vardhman Vanik Jain Sangh Sections 11, 12 Asst. Year 1986-87 M.S. Shah & […]

Sec. 256(2), Section 256

Madhya Pradesh H.C : This is an application under s. 256(2) of the IT Act, 1961 (‘the Act’) as it stood before the amendment of 1999, praying for calling reference from the Tribunal, Indore Bench, for resolution of the question, as extracted in para 4 of the application

Avijit Das / July 18, 2002

High Court Of Madhya Pradesh : Indore Bench CIT vs. Indore Plastics (P) Ltd. Sections 256(2) Deepak Verma & N.K.

Sec. 5(1)(xxxii)

Gujarat H.C : Whether the Tribunal is right in law and on facts in holding that the assessee is entitled to exemption under s. 5(1)(xxxii) of the WT Act in respect of her capital interest in the firm of M/s Raja Textile Mill ?

Avijit Das / July 18, 2002

High Court Of Gujarat Commissioner Of Wealth Tax vs. Dilip Ratilal (HUF) Sections WT 5(1)(xxxii) Asst. Year 1979-80 M.S. Shah

Sec. 37(3A), Sec. 37(3b)

Karnataka H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the commission paid to the agents on actual sales cannot form sales promotion expenses ?

Avijit Das / July 18, 2002

High Court Of Karnataka CIT vs. Gogte Textiles Ltd. Sections 37(3A), 37(3B) Asst. Year 1985-86 G.C. Bharuka & S.B. Majage,

Sec. 260A, Section 147, Section 256, Section 43B

Rajasthan H.C : Whether reopening of the assessment is valid and whether furnishing of bank guarantee by the assessee against custom duty amounts to actual payment of custom duty and does not hit by the provisions of s. 43B

Avijit Das / July 18, 2002

High Court Of Rajasthan : Jaipur Bench CIT vs. Rajasthan Patrika Ltd. Sections 43B, 147, 256, 260A Asst. Year 1984-85,

Karnataka H.C : the CIT had no jurisdiction to pass an order under s. 263 in view of the Karnataka High Court judgment in the case of Hindustan Aeronautics Ltd. (1986) 54 CTR (Kar) 158 : (1986) 157 ITR 315 (Kar) : TC 57R.425, although the point involved was not the subject-matter of appeal

Avijit Das / July 18, 2002

High Court Of Karnataka CIT vs. Sandur Manganese Iron Ores (P)Ltd. Section 263, Expln. (c) Asst. Year 1983-84 G.C. Bharuka

Kerala H.C : These two original petitions are connected cases, OP No. 14372 of 2001 is filed by M/s Hotel Panchami, a partnership firm functioning at Thiruvalla hereinafter called the “firm” and OP No. 14380 of 2001 is filed by M/s Redwood Hotels (P) Ltd., a private limited company functioning at Thiruvalla, hereinafter called the “company”.

Avijit Das / July 17, 2002

High Court Of Kerala Redwood Hotel (P) Ltd. vs. CCIT & Ors. Section 127 C.N. Ramachandran Nair, J. OP Nos.

Sec. 271(1)(a), Section 271

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that no penalty under s. 271(1)(a) could be levied against the registered firm for delay in filing the return when the advance tax paid by the firm exceeded the assessed tax payable by the firm and the assessment resulted in refund ?

Avijit Das / July 17, 2002

High Court Of Gujarat CIT vs. Natverlal Jivanlal Section 271(1)(a), 271(2) Asst. Year 1981-82 M.S. Shah & K.A. Puj, JJ.

Sec. 256(2), Section 256

Madhya Pradesh H.C : Whether on the facts and in the circumstances of the case, the Tribunal was justified in directing to grant registration of the firm for the asst. yrs. 1983-84 and 1984-85 and continuation of registration for the asst. yrs. 1986-87 and 1987-88 ?

Avijit Das / July 17, 2002

High Court Of Madhya Pradesh : Indore Bench CIT vs. Vijaykumar Rajendrakumar & Co. Sections 256(2) Asst. Year 1983-84, 1984-85,

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing claim of bad debt amounting to Rs. 44,38,276 ? Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that there was no collusive agreement between the assessee-firm and the debtor company ?

Avijit Das / July 16, 2002

High Court Of Madhya Pradesh : Indore Bench CIT vs. Nand Manahor Agencies Sections 256(2) Deepak Verma & N.K. Jain,

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