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September 2002

Gift Tax Act, Sec. 2(XII), Sec. 3

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that no element of gift was involved when the assessee retired from the firm in which he was a partner?

Avijit Das / September 24, 2002

High Court Of Kerala Commissioner Of Gift Tax vs. P.K. Somarajan Pillai Sections GT 2(xii), GT 3 Asst. Year 1987-88 […]

Sec. 37(1), Section 35D

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal having held that the expenses on management fees and lease rent were incurred before the commencement of production was right in directing the AO to allow the expenditure on a spread over basis on the same lines as in s. 35D ?

Avijit Das / September 24, 2002

High Court Of Madras CIT vs. Ennar Steel & Alloy (P) Ltd. Sections 35D, 37(1) Asst. Year 1988-89, 1989-90 R.

Section 72, Section 80

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the question as to whether a loss can be set off can arise only in the assessment of the succeeding year or years when there is a positive income against which such set off is claimed ?

Avijit Das / September 24, 2002

High Court Of Kerala CIT vs. Rajesh Kumar Section 72, 80 Asst. Year 1995-96 G. Sivarajan & C.N. Ramachandran Nair,

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming the action of the AO in rejecting s. 154 petition in spite of the background that s. 154 petition was filed against s. 143(1) intimation ?

Avijit Das / September 24, 2002

High Court Of Madras Ganga Medical Trust vs. CIT Section 154 Asst. Year 1989-90, 1990-91 R. Jayasimha Babu K. Raviraja

Sec. 144B, Section 144, Section 251

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the CIT(A) was not competent to entertain the enhancement petition made by the Department ?

Avijit Das / September 24, 2002

High Court Of Madras CIT vs. Express Newspapers Ltd. Sections 144B, 251(1)(a) Asst. Year 1981-82 R. Jayasimha Babu & K.

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the book profits for the purpose of s. 115J of the IT Act is to be computed after deducting the extra shift allowance relating to the earlier years and giving effect to cl. (iv) of Explanation to s. 115J ?

Avijit Das / September 23, 2002

High Court Of Madras CIT vs. Loyal Textile Mills Ltd. Sections 115J, COMP 205 Asst. Year 1990-91 R. Jayasimha Babu

Sec. 158BC, Section 158

Rajasthan H.C : This writ petition has been preferred by the petitioner with a prayer that by an appropriate writ, order or direction the notice dt. 21st Aug., 2002 (Annex. 6) issued by the respondent No. 6 (The Asstt. CIT, Central Circle-II, Income-tax Department, Jodhpur) under s. 158BC

Avijit Das / September 23, 2002

High Court Of Rajasthan Tinwari Automobiles vs. Union Of India Sections 158BC Sunil Kumar Garg, J. S.B. Civil Writ Petn.

Karnataka H.C : Whether, the amount of “kist” payable by the assessee to the State Government can be allowed as a deduction even when the said sum has not been paid by the assessee in view of the restriction imposed under s. 43B of the IT Act, 1961?

Avijit Das / September 23, 2002

High Court Of Karnataka CIT & Anr. vs. Distillers Co. Ltd. Section 43B Asst. Year 1996-97 R.V. Raveendran & S.B.

Sec. 158BC, Sec. 260A, Section 158, Section 260, Section 32

Gujarat H.C : Whether the Tribunal is right in law in interpreting the relevant provisions of the IT Act, 1961, for arriving at a conclusion that “depreciation” falls within the scope of “Chapter XIV-B” and hence, as a consequence, the disallowance of depreciation of Rs. 34,99,613 be treated as a part and parcel of “undisclosed income” while confirming assessment under s. 158BC of the IT Act, 1961 ?

Avijit Das / September 23, 2002

High Court Of Gujarat Patira Food Products (P) Ltd. vs. Assistant Commissioner Of Income Tax Section 32, 158BC, 260A A.R.

Sec. 260A, Sec. 37(1), Section 260, Section 37

Calcutta H.C : After the first presentation of the appeal petition, we directed notice to be given to the assessee, and today the assessee has appeared and contested the admission of appeal.

Avijit Das / September 20, 2002

High Court Of Calcutta CIT vs. Flakt India Ltd. Section 37(1), 260A Asst. Year 1985-86 Ajoy Nath Ray & Indira

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