Month: July 2003

Delhi H.C : The case has been placed before the Court for appropriate orders as the Revenue, at whose instance the reference was made, has failed to take steps to take out notice to the respondent as also to file the paper books, despite various opportunities, right from the year 1997

High Court Of Delhi CIT vs. Shri Ram Fibers Ltd. Sections 256 D.K. Jain & Madan B. Lokur, JJ. IT Ref. No. 12 of 1997 31st July, 2003 Counsel Appeared R.D. Jolly, for the Petitioner : None, for the Respondent ORDER BY THE COURT : The case has been placed before the Court for appropriate orders …

Gauhati H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified and correct in law in confirming the order of the first appellate authority that the transport subsidy does not come within the ambit of taxable income ?

High Court Of Gauhati DCIT vs. Assam Asbestos Ltd. Sections 4, 37(1) P.P. Naolekar, C.J. & Amitava Roy, J. IT Appeal No. 4 of 2000 30th July, 2003 Counsel Appeared U. Bhuyan, for the Appellant : Dr. A.K. Saraf & S.K. Agarwal, for the Respondent JUDGMENT P.P. Naolekar, C.J. : In response to a notice issued …

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.

High Court Of Delhi CIT vs. Shehnaz Hussain Section 69, 260A Asst. Year 1991-92 D.K. Jain & Madan B. Lokur, JJ. IT Appeal No. 267 of 2003 30th July, 2003 Counsel Appeared : Sanjiv Khanna & Ajay Jha, for the Appellant JUDGMENT D.K. Jain, J. : This appeal by the Revenue under s. 260A of the …

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 ?

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. Naolekar, C.J. & Amitava Roy, J. IT Appeal Nos. 22 & 23 of 2002 30th July, 2003 Counsel Appeared Dr. A.K. Saraf & D. Baruah, for the Appellant : K.P. Sharma, for the Respondent JUDGMENT AMITAVA …

Calcutta H.C : As the appeal involves a question of law, on consent of the parties the appeal itself was taken up for consideration along with the application for stay of operation of the judgment and order dt. 11th June, 2003

High Court Of Calcutta Shaw Wallace & Co. Ltd. vs. CIT & ORS. Sections 276B, 278AA, 279, Art. 226 Asst. Year 1995-96, 1997-98, 1998-99, 1999-2000 Altamas Kabir & Alok Kumar Basu, JJ. GA No. 2133 of 2003 & APOT No. 374 of 2003 29th July, 2003 Counsel Appeared Sudipto Sarkar, J.P. Khaitan, Ratnanko Banerjee & Sandeep …

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 ?

High Court Of Gauhati Assam Vegetables & Oil Products Ltd. vs. CIT & ANR. Sections 2(47), 45, Transfer of Property Act, 1882, s. 53A P.P. Naolekar, C.J. & I.A. Ansari, J. IT Appeal No. 6 of 2003 28th July, 2003 Counsel Appeared G.N. Sahewalla & Md. Aslam, for the Appellant : U. Bhuyan, for the Respondent …

Kerala H.C : This IT reference under s. 256(1) of the IT Act (hereinafter referred to as ‘the Act’) is at the instance of theassessee. The assessment year in question is 1980-81

High Court Of Kerala Kerala Shipping Corporation Ltd. vs. CIT Sections 41(2) Asst. Year 1980-81 S. Sankarasubban & K.K. Denesan, JJ. IT Ref. No. 170 of 1995 28th July, 2003 Counsel Appeared C. Kochunny Nair, Sunitha K. Vinod & Dale P. Kurien, for the Applicant : P.K.R. Menon & George K. George, for the Respondents JUDGMENT …

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.

High Court Of Karnataka A.S. Mani vs. Union Of India & Ors. Sections 80RRA R. Gururajan, J. Writ Petn. No. 27215 of 1999 25th July, 2003 Counsel Appeared Sarangan for K.S. Ramabhadran & K.R. Prasad, for the Petitioners : Sheshachala & R.B. Krishna, for the Respondents ORDER R. Gururajan, J. : Sri A.S. Mani, an expert …
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