July 2003

Sec. 260A, Section 260, Section 69

Delhi H.C : This appeal by the Revenue under s. 260A of the Income-tax Act, 1961 (for short ‘the Act’), is directed against the order, dt. 11th Oct., 2002, passed by the Income-tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi (for short ‘the Tribunal’), in ITA No. 1911/Del/1998, pertaining to the asst. yr. 1991-92.

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High Court Of Delhi CIT vs. Shehnaz Hussain Section 69, 260A Asst. Year 1991-92 D.K. Jain & Madan B. Lokur,

Sec. 132(4), Section 132

Gauhati H.C : Whether, on the facts and in the circumstances of the case, addition of an amount of Rs. 4,00,000 only on the basis of statement made by the assessee under s. 132(4), without taking into consideration the retraction of the confession made by the letters dt. 24th Dec., 1992, and 20th Feb., 1995, is in accordance with law ?

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High Court Of Gauhati Greenview Restaurant vs. Assistant Commissioner Of Income Tax Sections 132(4), 143(3) Asst. Year 1992-93, 1993-94 P.P.

Sec. 2(47)

Gauhati H.C : Whether in view of the facts and circumstances of the case and in view of the fact that the ownership of the appellant over the said property having been accepted by the learned Tribunal, the learned Tribunal was legally justified and correct in holding that the income derived from the sale of the said property by the appellant should be treated as income from other sources solely on the ground that the title deed to the said property was not registered ?

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High Court Of Gauhati Assam Vegetables & Oil Products Ltd. vs. CIT & ANR. Sections 2(47), 45, Transfer of Property

Sec. 80RRA

Karnataka H.C : M/s Oiltanking, a foreign company entered into an agreement with the petitioner in the matter of providing consultancy services. There are various clauses seen in the agreement. An application was made to the Government in the matter of approval of the agreement. The agreement was approved subject to a condition. The conditional approval reads as under: “The approval for exemption is limited proportionally to the stay and work abroad with the total amount received by applicant.

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High Court Of Karnataka A.S. Mani vs. Union Of India & Ors. Sections 80RRA R. Gururajan, J. Writ Petn. No.

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