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February 2003

Section 245, Section 90

Karnataka H.C : Where refund for an earlier year is adjusted against the demand of any year, will such an adjustment be regarded as payment of tax ?

Avijit Das / February 17, 2003

High Court Of Karnataka Ranganatha Associates & Ors. vs. Union Of India & Ors. Sections 1998FA(No. 2) 90, 245 Asst. […]

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the cement unit could be said to have commenced business during the accounting year relevant to the asst. yr. 1983-84 ?

Avijit Das / February 14, 2003

High Court Of Andhra Pradesh CIT vs. Coromandal Fertilizers Ltd. Sections 2(13), 28(i) Asst. Year 1983-84 B. Sudershan Reddy &

Sec. 32(1), Section 32

Kerala H.C : Whether, on the facts and in the circumstances of the case and when the assessee did not make a claim or a request for allowance of depreciation. Whether the AO would be justified in allowing the deduction ?

Avijit Das / February 14, 2003

High Court Of Kerala CIT vs. Kerala Electric Lamp Works Ltd. Sections 32(1), Expln. 5 Asst. Year 1989-90, 1990-91 G.

Sec. 36(1)(Viii)

Kerala H.C : The assessee was assessed on a total income of Rs. 1,04,38,220 for the asst. yr. 1994-95. While making the assessment under s. 143(3)

Avijit Das / February 14, 2003

High Court Of Kerala Kerala Financial Corporation vs. CIT Sections 36(1)(viii) Asst. Year 1994-95 G. Sivarajan & P.R. Raman, JJ.

Sec. 254(2), Section 254

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the learned Tribunal, Calcutta, was justified in allowing the miscellaneous petition and partially recalling the order of the Tribunal for the asst. yrs. 1987-88 and 1988-89 ?

Avijit Das / February 14, 2003

High Court Of Calcutta CIT vs. Bhagwati Developers (P) Ltd. Sections 254(2) Asst. Year 1987-88, 1988-89 D.K. Seth & R.N.

Sec. 25(2), Section 5

Whether, on the facts and circumstances of the case, the Tribunal was correct in coming to the conclusion that conditions precedent for assuming jurisdiction under s. 25(2) of the WT Act are not satisfied in the case ?

Avijit Das / February 14, 2003

High Court Of Andhra Pradesh Commissioner Of Wealth Tax vs. N.T. Rama Rao Sections WT 5(1)(vi), WT 25(2) Asst. Year

Sec. 28(i), Section 80HHC

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that interest on the deposit accounts made not for the purpose of the business alone would be assessable separately as income under the head ‘other sources’ and is such a distinction drawn by the Tribunal in accordance with law ?

Avijit Das / February 13, 2003

High Court Of Kerala CIT vs. K. Rajendranathan Nair Sections 28(i), 56, 80HHC(3), 80HHC, Expln. (ba) Asst. Year 1990-91, 1991-92,

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the determination of the perquisite value of the accommodation, furniture, electricity and water at Rs. 5,784.

Avijit Das / February 13, 2003

High Court Of Delhi CIT vs. Seth Sudhir Kumar Modi Sections 17(2), Rule 3 Asst. Year 1981-82 D.K. Jain &

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that income of M/s Vidya Vikas Vihar, Nagpur, is exempt under s. 10(22) of the IT Act, 1961, for the relevant years involved in the appeals?

Avijit Das / February 13, 2003

High Court Of Bombay : Nagpur Bench CIT vs. Vidya Vikas Vihar Sections 10(22) V.C. Daga & V.M. Kanade, JJ.

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in concluding that the appellant had transferred the property situated at Gamdevi during the previous year relevant to asst. yr. 1996-97?

Avijit Das / February 13, 2003

High Court Of Bombay Chaturbhuj Dwarkadas Kapadia vs. CIT Sections 2(47)(v), 45(1) Asst. Year 1996-97 S.H. Kapadia & J.P. Devadhar,

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