May 2003

Sec. 139(8), Section 139

Punjab & Haryana H.C : In this writ petition under Arts. 226 and 227 of the Constitution of India, the prayer is made for the issuance of a writ in the nature of certiorari quashing the order dt. 6th March, 1981 (Annexure P2), passed by respondent No. 1 and the order dt. 25th Feb., 1996, of respondent No. 2 upholding the order of respondent No. 1 passed under r. 117A of the IT Rules, 1962, r/w s. 139(8) of the IT Act, 1961 (hereinafter referred to as “the Act”).

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High Court Of Punjab & Haryana Leader Engineering Works vs. ITO & Anr. Sections 139(8), Rule 117A Asst. Year 1974-75 […]

Sec. 37(1), Section 37

Rajasthan H.C : Whether, on the facts and in the circumstances of the case the Tribunal was justified in applying the decision of the Supreme Court in the case of CIT vs. Kalyanji Mavji & Co. (1980) 15 CTR (SC) 154b: (1980) 122 ITR 49 (SC) and thereby holding that the expenditure incurred in restoring the swimming pool and the boundary wall were allowable as revenue expenditure ?

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High Court Of Rajasthan CIT vs. Hotel Lake End Sections 37(1) Asst. Year 1988-89 Y.R. Meena & Mrs. Gyan Sudha

Sec. 40A(3), Section 40A

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified inholding that payments in sums exceeding Rs. 2,500 amounting to Rs. 4,83,000 made to Hanuman Sugar and Industries Ltd., made in respect of delivery of cotton yarn are hit by the provisions of sub-s. (3) of s. 40A of the IT Act, and that, therefore, such payments should be added to the total income in terms of the aforesaid section ?

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High Court Of Calcutta Goenka Agencies vs. CIT Sections 40A(3), Rule 6DD(J) Asst. Year 1987-88 Dilip Kumar Seth & Maharaj

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