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October 2002

Sec. 36(1)(iii)

Calcutta H.C : Three assessment years are involved in this appeal under s. 260A which we have entertained

Avijit Das / October 8, 2002

High Court Of Calcutta Kejriwal Enterprises & Anr. vs. CIT Sections 36(1)(iii) Asst. Year 1991-92, 1993-94 Ajoy Nath Ray & […]

S.C : The question involved in these appeals pertains to determination of the starting point in regard to payment of interest arising from the order of the Settlement Commission

Avijit Das / October 8, 2002

Supreme Court Of India CIT vs. Hindustan Bulk Carriers Section 245D N. Santosh Hedge & B.P. Singh, JJ. Civil Appeal

Calcutta H.C : The petitioner alleged that on 24th Sept., 2001, the Dy. Director of Income-tax (Inv.) along with other officers of the IT Department initiated a search at the place of petitioner’s business at 58, Jawaharlal Nehru Road,Calcutta 700001.

Avijit Das / October 8, 2002

High Court Of Calcutta Mahesh Kumar Agarwal vs. Deputy Director Of Income Tax (Inv.)& Ors. Sections 132(1), 132(3), 132(8A) Amitava

Sec. 271(1)(c )

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in cancelling the penalty levied under s. 271(1)(c) of the IT Act, 1961 ?

Avijit Das / October 7, 2002

High Court Of Madras CIT vs. G.R. Rajendran Sections 271(1)(c) Asst. Year 1982-83 R. Jayasimha Babu & K. Raviraja Pandian,

Kerala H.C : The appellant is a company, incorporated under the Companies Act, and is engaged in the business of manufacture of centrifuged latex.

Avijit Das / October 7, 2002

High Court Of Kerala Season Rubber Ltd. vs. CIT Sections 246 Asst. Year 1986-87 G. Sivarajan & K. Balakrishnan Nair,

Section 80-I, Section 80HH, Section 80HHC

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that interest on amount deposited as guarantee fund forms part of profit derived from the export business and should be included in the profit of the assessment for computing deductions under ss. 80HH, 80HHC and 80-I ?

Avijit Das / October 7, 2002

High Court Of Madras CIT vs. N.S.C. Shoes Sections 80HH, 80HHC, 80-I Asst. Year 1986-87 R. Jayasimha Babu & K.

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law and had valid materials in holding that the market value of the shares held by the assessee in a company in which the public are substantially interested and the shares of which are also quoted in a recognised stock exchange can be fixed at a rate lower than the rates quoted in the stock exchange ?

Avijit Das / October 7, 2002

High Court Of Madras Commissioner Of Wealth Tax vs. A.S. Ananth Sections WT Sch. III, Rule 2(9), WT Sch. III,

Section 119, Section 263

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the order of the CIT under s. 263 without going into the question whether the CIT had validly exercised his powers under s. 263 of the IT Act, 1961 ?

Avijit Das / October 7, 2002

High Court Of Madras CIT vs. Chidambaram Construction Co. Sections 119, 263 Asst. Year 1985-86 R. Jayasimha Babu & K.

Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the cash assistance, duty drawback and air subsidy should be treated as income ‘derived from’ the industrial undertaking and included in the business income for the purpose of deduction under s. 80HH of the IT Act, 1961 ?

Avijit Das / October 7, 2002

High Court Of Madras CIT vs. Viswanathan & Co. Sections 80HH Asst. Year 1986-87 R. Jayasimha Babu & K. Raviraja

Sec. 260A, Section 260, Section 282

Kerala H.C : The appeal filed is barred by limitation by reckoning the date of service of notice of demand and assessment order on the father of the assessee in ITA 332(Coch)/93

Avijit Das / October 7, 2002

High Court Of Kerala Latha Chandy vs. CIT Sections 260A, 282 Asst. Year 1975-76 G. Sivarajan & K. Balakrishnan Nair,

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