Month: December 2003

Calcutta H.C : I heard the matter in the absence of the learned Addl. Solicitor General, Mr. S.K. Kapoor and passed an order directing to file affidavits and to continue interim order for a period of eight weeks after X-mas vacation or until further order, whichever is earlier

High Court Of Calcutta Berger Paints India Ltd. vs. Assistant Commissioner Of Income Tax & Ors. Sections 147, 148 Asst. Year 1999-2000 Kalyan Jyoti Sengupta, J. Writ Petn. No. 2139 of 2003 24th December, 2003 Counsel Appeared Dr. Pal, for the Petitioner : S.K. Kapoor, for the Respondents JUDGMENT Kalyan Jyoti Sengupta, J. : On 2nd …

Madras H.C : the expenditure in obtaining a right for reproduction of film songs for a specific period is royalty and allowable as revenue expenditure and not a capital expenditure, which attracts the provisions of s. 35A

High Court Of Madras CIT vs. M. Subramaniam Section 37(1) Asst. Years 1986-87, 1987-88 R. Jayasimha Babu & S.R. Singharavelu, JJ. Tax Case Nos. 1 to 4 of 2001 23rd December, 2003 Counsel Appeared Mrs. Pushya Sitharaman, for the Revenue : None, for the Assessee JUDGMENT S.R. Singharavelu, J. : The question referred is as to …

Gauhati H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in not upholding the order of the first appellate authority which had confirmed the AO’s order disallowing the claim of investment allowance under s. 32A of the IT Act, 1961, as the nursing home/hospital of the assessee is not an industrial undertaking?

High Court Of Gauhati CIT vs. Down Town Hospital (P) Ltd. Section 32A, 68 Asst. Year 1989-90, 1990-91 D. Biswas & S.K. Kar, JJ. IT Appeal Nos. 29 & 31 of 2001 22nd December, 2003 Counsel Appeared : U. Bhuyan & Mrs. S.D. Bhuyan, for the Appellant : R.P. Agarwalla, G.K. Joshi & R.K. Joshi, for …

Gauhati H.C : Whether, on the facts and in the circumstances of the case, the Tribunal having not found the order dt. 8th Feb., 1994, passed by the ITO, Dimapur, to be erroneous has not erred in upholding the order of the CIT passed under s. 263 of the IT Act, 1961?

High Court Of Gauhati Naveen Hardware & Electrical Stores vs. CIT & Anr. Sections 145, 263 Asst. Year 1992-93 D. Biswas & S.K. Kar, JJ. IT Appeal No. 13 of 2002 22nd December, 2003 Counsel Appeared R.P. Agarwalla & D.K. Mishra, for the Appellant : U. Bhuyan, for the Respondents JUDGMENT D. Biswas, J. : This …

Punjab & Haryana H.C : Challenge in this writ petition is to the validity of notice under s. 148 of the IT Act, 1961 (for short ‘the Act’), by which proceedings under s. 147

High Court Of Punjab & Haryana Duli Chand Singhania vs. Assistant Commissioner Of Income Tax Sections 147, proviso Asst. Year 1995-96 N.K. Sud & J.S. Narang, JJ. Civil Writ Petn. No. 4516 of 2003 20th December, 2003 Counsel Appeared A.K. Mittal, for the Petitioner : Dr. N.L. Sharda, for the Respondent JUDGMENT N.K. Sud, J. : …

Madras H.C : The assessee is a company carrying on the business in the manufacture and sale of flavours, essence, etc. For the asst. yr. 1989-90, the company filed a return, in which, a claim of deduction under ss. 80HH and 80-I

High Court Of Madras Bush Boake Allen (India) Ltd. vs. Assistant Commissioner Of Income Tax Section 80HH, 80-I Asst. Year 1989-90 R. Jayasimha Babu & S.R. Singharavelu, JJ. Tax Case No. 320 of 2001 19th December, 2003 Counsel Appeared : P.P.S. Janardhana Raja, for the Applicant : T. Ravikumar, for the Respondent JUDGMENT S.R. Singharavelu, J. …

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the penalty under s. 271(1)(c) of the IT Act, 1961, is not attracted even though there was enough material on record to hold that penalty was leviable ?

High Court Of Madhya Pradesh : Indore Bench CIT vs. Pitambardas Dulichand Sections 260A, 271(1)(c) Asst. Year 1979-80 S.K. Kulshrestha & Ashok Kumar Tiwari, JJ. IT Appeal No. 123 of 2003 18th December, 2003 Counsel Appeared R.L. Jain with Ms. Sonali Gupta, for the Appellant ORDER By the court : Appellant has filed this appeal under …
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