S.C : We see no reason to interfere with the findings recorded by the High Court
Supreme Court Of India CIT vs. Shaily Engineering Plastic Ltd. Sections 154, 1998FA (No. 2) 87(m), 1998FA (No. 2) 88, […]
Section 154
October 2002
Sec. 269UD
Madras H.C : The transferor and transferees filed a statement in Form No. 37-I in respect of the agreement dt. 10th Feb., 1999, entered between themselves.
High Court Of Madras K.T. Venkatesan & Anr. vs. Appropriate Authority & Ors. Sections 269UD E. Padmanabhan, J. Writ Petn.
Section 72
Kerala H.C : This appeal is filed by the Lord Krishna Bank Ltd., Kochi, an assessee to income-tax, against the order dt. 29th April, 2002, in ITA No. 644 (Coch)/1996 passed by the Tribunal.
High Court Of Kerala Lord Krishna Bank Ltd. vs. Deputy Commissioner Of Income Tax Sections 72 Asst. Year 1993-94 G.
Section 131, Section 132
Orissa H.C : The premises of the assessee, the petitioner herein, was surveyed on 9th Feb., 2000, by the ITO under s. 133A
High Court Of Orissa Dayaram Agarwal vs. Income Tax Officer Sections 131, 132(8), 133A, Art. 226 P.K. Balasubramanyan, C.J. &
Sec. 256(1), Sec. 41(1), Section 256, Section 41
Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the excise duty collection was a trading receipt in the year of receipt and hence excise duty refund of Rs. 1,45,752 was liable to tax in the hands of the assessee under s. 41(1) of the IT Act, 1961 ?
High Court Of Rajasthan Wolkem (P) Ltd. vs. CIT Sections 41(1), 256 Asst. Year 1986-87 N.N. Mathur & H.R. Panwar,
Sec. 37(1), Sec. 37(3A), Sec. 37(3b)
Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the surtax payable by the assessee was not deductible in computing the assessee’s income under the head ‘Profits and gains of business or profession’ ?
High Court Of Bombay Ethnor Ltd. vs. CIT Sections 37(1), 37(3A), 37(3B), 40A(5) Asst. Year 1979-80, 1980-81 S.H. Kapadia &
Sec. 256(2), Section 256
Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that any action taken by the AO under s. 147(b) of the IT Act, 1961 on the basis of an audit report does tantamount to change of opinion and, therefore, action under s. 147(b) was not justified?
High Court Of Rajasthan CIT vs. Ambika Gwar Gum Mills Section 256(2) Asst. Year 1982-83 N.N. Mathur & H.R. Panwar,
Sec. 35CCA, Section 35
S.C : Whether, on the facts and in the circumstances of the case, the Tribunal having held that the assessee have fulfilled all conditions laid down in section of the IT Act, 1961, r/w r. 6AAA of the IT Rules for deduction of the amount donated to the approved society, which had not come back to the assessee soon after or later on in some form at the other, that Tribunal was justified in law in restoring the matter to the AO on the reasons to the AO on the reasons and grounds given in the order passed on appeal ?
Supreme Court Of India CIT vs. Chotatingrai Tea & Ors. Etc. Section 35CCA Ms. Ruma Pal & B.N. Srikrishna, JJ.
Section 54E
Delhi H.C : The Finance Act, 1992, by amending s. 54E(1) of the Act, withdrew the exemption from tax in respect of long- term capital gains from the asst. yr. 1993-94.
High Court Of Delhi Bhupendra Kumar Bhaumik vs. Union Of India Sections 54E(1C), Art. 14 D.K. Jain & Ms. Sharda
Sec. 2(7)
Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee is a non-trading company and hence the rate of taxation is 55 per cent ?
High Court Of Madras CIT vs. Sree Annapoorna Gowrishankar Hotels (P) Ltd. Sections 1986FA 2(7)(g) Asst. Year 1986-87 N.V. Balasubramanian
