May 2003

Sec. 37(1), Section 37

Gauhati H.C : Whether, on the facts and circumstances of the case, the learned Tribunal was justified in upholding the addition of Rs. 3,00,000 on account of consultancy and liaison charges without there being a finding by the learned AO that no services were rendered by AssamVegetable and Oil Products (P) Ltd. to the appellant-firm ?

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High Court Of Gauhati Shree Construction & Investment Co. vs. Assistant Commissioner Of Income Tax Sections 37(1), 40A(3) P.P. Naolekar, […]

Income Tax Case Laws

Gujarat H.C : Whether, in law and on facts, the Tribunal is right in holding that the interest of the wives of the co-parceners has to be excluded in determining the share of the lineal descendants which is to be included in the principal value of the estate left by the deceased for rate purposes under s. 34(1) (c) of the ED Act, 1953?

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High Court Of Gujarat Controller Of Estate Duty vs. Smt. Geetaben Vipinbhai Shah & Anr. Sections ED 34(1)(c), ED 39(1)

Section 80-I, Section 80HHC

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was entitled to deduction under ss. 80HH and 80-I on the enhanced income, notwithstanding the fact that the enhanced income was not earned from any industrial activity but by claiming false and excessive subsidy from Government ?

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High Court Of Rajasthan : Jaipur Bench CIT vs. Harshwardhan Chemicals Sections 80HH, 80-I Asst. Year 1990-91 Y.R. Meena &

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