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January 2005

S.C : These appeals by the assessee are directed against the judgment rendered by a Division Bench of the Karnataka High Court in appeals purported to be under s. 260A

Avijit Das / January 28, 2005

Supreme Court Of India Mangalore Ganesh Beedi Works vs. CIT & Anr. Section 260A Asst. Year 1995-96 Mrs. Ruma Pal, […]

Calcutta H.C : Whether, for computing the profits in terms of s. 32AB(3) of the Act, the income by way of dividends, interest on securities, property income, which is treated as business income under the provisions of Parts II and III of Sch. VI to the Companies Act, 1956, is to be excluded and deduction under the said section is not to be allowed with reference thereto ?

Avijit Das / January 27, 2005

High Court Of Calcutta J. Thomas & Co. (P) Ltd. vs. CIT Sections 32AB(3), 32AB(5), 1988FA 2(9)(g), 1989FA 2(9)(g), 1990FA

Sec. 271(1)(c ), Section 263, Section 271, Section 275

Allahabad H.C : Whether the Tribunal was right in holding that under the facts and circumstances of the case, the CIT cannot revise under s. 263 the order under s. 271(1)(c) passed by the ITO because he had dropped the penalty proceedings ?

Avijit Das / January 27, 2005

High Court Of Allahabad CIT vs. Braj Bhushan Cold Storage Section 263, 271(1)(c), 275(b) Asst. Year 1977-78 R.K. Agrawal &

Sec. 271(1)(c )

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 provisions of Expln. 4 to s. 271(1) are not applicable in the instant case ?

Avijit Das / January 27, 2005

High Court Of Madhya Pradesh : Indore Bench DCIT vs. Rural Electrical Cooperative Society Ltd. Section 271(1)(c) Asst. Year 1987-88

Section 276C, Section 277

Jharkhand H.C : Whereby and whereunder, he refused to discharge the accused persons under s. 245 of the CrPC for the offence punishable under ss. 276C and 277 of the IT Act, 196

Avijit Das / January 25, 2005

High Court Of Jharkhand Tata Robins Fraser Ltd. vs. State Of Jharkhand & Ors. Section 276C, 277 Asst. Year 1983-84

Allahabad H.C : Weighted deduction was not admissible with reference to the salaries of the directors and the managing directors since they had no part to play in terms of r. 6AA(c) and also that they were relatable to s. 35B(1)(b)(iii) which was not operative for the assessment year in question, having been omitted by Finance (No. 2) Act, 1980 and whether the said expenditure was allowable under s. 35B(1)(b)(i)

Avijit Das / January 25, 2005

High Court Of Allahabad Wazir Chand & Co. (P) Ltd. vs. CIT Section 35B, Rule 6AA(c) Asst. Year 1982-83 R.K.

Sec. 260A, Section 260

Madhya Pradesh H.C : Whether appeal involves any substantial question of law as is required to be made out under s. 260A

Avijit Das / January 25, 2005

High Court Of Madhya Pradesh Prestige Feed Mills Ltd. vs. CIT Section 260A A.M. Sapre & Ashok Kumar Tiwari, JJ.

Madhya Pradesh H.C : Whether this appeal involves any substantial question of law as is required to be made out under s. 260A

Avijit Das / January 25, 2005

High Court Of Madhya Pradesh : Indore Bench CIT vs. Bhagirath Brothers Section 260A Asst. Year 1987-88 A.M. Sapre &

Madras H.C : the compensation paid on termination of the agreement with the marketing distributor would be a capital expenditure

Avijit Das / January 25, 2005

High Court Of Madras TI Diamond Chain Ltd. vs. CIT Section 37(1) Asst. Year 1985-86 N.V. Balasubramanian & S. Sardar

Section 17, Wealth Tax Act

Allahabad H.C : Provisions of s. 17(2) of the WT Act did not apply in assessee’s case as initiation of proceedings was held to be ‘incidental only’ and not in consequence of a finding or direction as required under sub-s. (2) of s. 17 of the WT Act, 1957

Avijit Das / January 25, 2005

High Court Of Allahabad Commissioner Of Wealth Tax vs. Raja Y.D. Dubey Section WT 17(2) Asst. Years 1963-64, 1964-65, 1965-66,

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