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December 2003

Sec. 260A, Section 68

Delhi H.C : Whether the Tribunal was correct in law and on facts in sustaining the addition of Rs. 3,00,000 made by the AO under s. 68 of the IT Act on account of alleged unexplained loan of Rs. 1 lakh each in the name of S/Shri Mahavir Prasad, Banwari Lal and Subhash Kumar Parekh and sustaining the disallowance of Rs. 41,200 being the interest on the aforesaid loans?

Avijit Das / December 2, 2003

High Court Of Delhi Prem Nath Goel & Co. vs. CIT Sections 68, 260A Asst. Year 1991-92, 1993-94 D.K. Jain […]

Madras H.C : The amount paid is deductible as an item of expenditure under s. 37 of the IT Act, as in its view, it was a revenue expenditure, was accepted by the Tribunal, though such a plea has been rejected by the assessing authority and the appellate authority

Avijit Das / December 2, 2003

High Court Of Madras CIT vs. Drilcos (India) (P) Ltd. Sections 35AB, 37(1) Asst. Year 1993-94 R. Jayasimha Babu &

Madras H.C : The assessee is entitled to interest under s. 244(1A) of the IT Act where the refund arises out of the advance tax paid by the assessee beyond the previous year under first proviso to s. 212(3A)

Avijit Das / December 2, 2003

High Court Of Madras CIT vs. Seshasayee Paper & Board Ltd. Sections 244(1A) Asst. Year 1975-76 R. Jayasimha Babu &

Sec. 234B, Section 119

Karnataka H.C : The petitioner filed its return claiming a net refund of Rs. 1,26,257 after availing the benefits of special deduction under ss. 80HHA, 80-I and 80JJ of the Act

Avijit Das / December 1, 2003

High Court Of Karnataka Balkrishna Breeding Farms (P) Ltd. vs. CCIT & Anr. Sections 119(2)(a), 234B Asst. Year 1993-94, 1995-96,

Madras H.C : whether the Tribunal was right in law in deleting the addition made by the AO with respect to optional service charges collected by the assessee covering a period of two years

Avijit Das / December 1, 2003

High Court Of Madras CIT vs. Coral Electronics (P) Ltd. Section 5 Asst. Year 1983-84, 1988-89 R. Jayasimha Babu &

Sec. 5(1)(i), Section 5, Wealth Tax Act

Madras H.C : Whether the Tribunal is right in holding that the assessee is not entitled to exemption under s. 5(1) of the WT Act

Avijit Das / December 1, 2003

High Court Of Madras Sri Aurobindo Ashram Harpegon Workshop Trust vs. Assistant Commissioner Of Wealth Tax Section WT 5(1)(i) R.

Section 3, Wealth Tax Act

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the immovable properties held as business assets cannot form part of the subject-matter of wealth- tax ?

Avijit Das / December 1, 2003

High Court Of Madras Commissioner Of Wealth Tax vs. B.R. Theatres & Industrial Concerns (P) Ltd. Sections FA1983 40(3), WT

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