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December 2004

Section 80HH, Section 80J

Allahabad H.C : Whether, on the facts and circumstances of the case, the Tribunal is justified in law in holding that the assessee was entitled to deduction under s. 80HH of the IT Act, 1961 ?

Avijit Das / December 6, 2004

High Court Of Allahabad CIT vs. Quality Steel Tubes (P) Ltd. Sections 80HH, 80J Asst. Year 1981-82 R.K. Agrawal & […]

Sec. 28(iiib), Sec. 28(iiic), Section 80HHC

Allahabad H.C : Whether on a true and correct interpretation of s. 10(17A) and also in view of the provisions contained in the ‘charging sections’ under the IT Act, 1961, the Tribunal was legally correct in holding that the ‘cash incentive’ amounting to Rs. 7,45,258 constituted taxable income in the hands of the assessee ?

Avijit Das / December 6, 2004

High Court Of Allahabad Khan International Exports (P) Ltd. vs. CIT Sections 28(iiib), 28(iiic), 80HHC Asst. Year 1983-84 R.K. Agrawal

Sec. 44D, Section 195

AAR : It is a subsidiary of M/s Timken Company, a company incorporated in the United States of America and is a tax resident of USA (hereinafter referred to as “Timken-USA”).

Avijit Das / December 6, 2004

Authority For Advance Rulings Timken India Ltd., In Re Section 44D, 195 Syed Shah Mohammed Quadri, J., Chairman & K.D.

Section 147, Section 148

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in affirming the order of the AAC annulling the reassessment proceedings ?

Avijit Das / December 3, 2004

High Court Of Punjab & Haryana CIT vs. Suresh Kumar L/H Of Siri Ram Sections 147(A), 148 Asst. Year 1971-72

Sec. 16A, Section 16, Wealth Tax Act

Allahabad H.C : Whether, the Tribunal is right in holding that the rectificatory valuation report drawn under s. 35 (1)(aa) of the WT Act by the Valuation Officer amounted to a second valuation report and thus was not admissible under law ?

Avijit Das / December 3, 2004

High Court Of Allahabad Commissioner Of Wealth Tax vs. Smt. Manju Rani Section WT 16A, WT 35(1)(aa) Asst. Year 1981-82,

Madras H.C : Whether, the Tribunal was right in holding that the provisions of Expln. 4A to s. 43(1) which came into force w.e.f. 1st Oct., 1996, would be applicable to prior period transaction which has taken place during August, 1995, relevant to the asst. yr. 1996-97 ?

Avijit Das / December 3, 2004

High Court Of Madras OM Sindhoori Capital Investments Ltd. vs. JCIT Section 43(1), Expln. 4A Asst. Year 1996-97 Markandey Katju,

Allahabad H.C : Whether the Tribunal was legally correct in not accepting the alternative plea of the appellant, that it carried corresponding liability towards the State Government, which in any case was liable to be allowed, as a sequel to the sustenance of addition of Rs. 47,23,315 ?

Avijit Das / December 3, 2004

High Court Of Allahabad U.P. Bhumi Sudhar Nigam vs. CIT Section 4 Asst. Year 1994-95, 1995-96 R.K. Agrawal & Prakash

Section 147, Section 148

Allahabad H.C : the reassessment proceedings begin only after service of notice under s. 148

Avijit Das / December 3, 2004

High Court Of Allahabad Arun Kumar Maheshwari & Ors. vs. Income Tax Officer & Ors. Sections 147, 148, ART. 226

Sec. 41(1), Section 41

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the amount of Rs. 1,42,000 received by the assessee from the Mercantile Bank is in the nature of casual receipt and not partaking of the nature of income liable to tax for the asst. yr. 1974-75 ?

Avijit Das / December 2, 2004

High Court Of Punjab & Haryana CIT vs. Swastika Metal Works Section 41(1) Asst. Year 1974-75 G.S. Singhvi & Tapan

Sec. WT 5(1)(xxa), Section 5, Wealth Tax Act

Gujarat H.C : Whether the Tribunal is right in law and on facts in allowing claim of exemption under s. 5(1)(xxa) of the Act in respect of shares of various companies worth Rs. 10,11,686 ?

Avijit Das / December 2, 2004

High Court Of Gujarat Commissioner Of Wealth Tax vs. C.D.R. Laxmidevi Section WT 5(1)(xxa) Asst. Year 1981-82 D.A. Mehta &

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