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September 2005

Section 18, Wealth Tax Act

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the ratio of the decision in the case of Ambika Cements Products (1987) SOT 1 was not applicable and that the penalty under s. 18(1)(a) of the Act was exigible ?

Avijit Das / September 9, 2005

High Court Of Allahabad Ratan Lal Agrawal vs. Commissioner Of Wealth Tax Section WT 18(1)(a) Asst. Years 1975-76, 1976-77, 1977-78, […]

Section 147, Section 148

Allahabad H.C : The petitioner is engaged in the business of manufacture and sale of pan masala including Wah Gutkha in the name of Ashok Enterprises

Avijit Das / September 9, 2005

High Court Of Allahabad Dinesh Chand Jain vs. DCIT Sections 147, 148 Asst. Year 1995-96 R.K. Agrawal & Rajes Kumar,

Sec. 9(1)(Vii), Section 90

AAR : Whether the services rendered by a non-resident company Met-Chem Canada Inc. is considered to be in India or outside India as per the facts already given in Annex. 1 para 2 and Annex. II para 3 of the Form No. 34D. (2) If services rendered by a non- resident company Met-Chem Canada Inc. considered to be in India what is applicable rate of TDS.

Avijit Das / September 9, 2005

Authority For Advance Rulings South West Mining Ltd., In Re Sections 9(1)(vii), 90, DTAA between India & Canada Art. 12

Income Tax Case Laws

Madhya Pradesh H.C : Deduction of the liability to the tune of Rs. 12 lakhs being security deposit against the property let out was allowable even after giving a specific finding that assessee did not owe any loan or debt in relation to the property let out and in the face, the specific provisions of s. 40(2) of the Finance Act, 1983 whereby only those debts can be allowed which are secured on or which have been incurred in relation to assets upon which the wealth-tax is chargeable as per sub-s. (3) of the said s. 40 of the Finance Act, 1983

Avijit Das / September 8, 2005

High Court Of Madhya Pradesh : Indore Bench Commissioner Of Wealth Tax vs. Kalani Industries (P) Ltd. Section FA 1983

Sec. 260A, Sec. 269SS, Section 260, Section 271D

Madhya Pradesh H.C : Whether appeal involves any substantial question of law within the meaning of s. 260A of the Act ?

Avijit Das / September 6, 2005

High Court Of Madhya Pradesh : Indore Bench Sudarshan Cold Storage (P) Ltd. vs. JCIT Section 260A, 269SS, 271D Asst.

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee’s case is hit by s. 40 of the Finance Act, 1983 ?

Avijit Das / September 6, 2005

High Court Of Kerala Commissioner Of Wealth Tax vs. Malabar & Pioneer Hosiery (P) Ltd. Sections 1983 FA 40(3)(vi), WT

Section 80-I, Section 80HH

Bombay H.C : Whether the findings of the Tribunal that the interest income received by the assessee is in the nature of business income and deduction under ss. 80HH and 80-I are available to the assessee is justifiable in law ?

Avijit Das / September 5, 2005

High Court Of Bombay At Goa CIT vs. Indo Swiss Jewels Ltd. & Anr. Sections 80HH, 80-I Asst. Year 1990-91

Sec. 37(1), Section 37

Gujarat H.C : Whether the Tribunal is right in law and on facts in directing the ITO to allow deduction towards guest-house expenses ?

Avijit Das / September 1, 2005

High Court Of Gujarat Bileshwar Khand Udyog Sahakari Mandli Ltd. vs. CIT Section 37(1) Asst. Years 1978-79, 1979-80, 1980-81, 1981-82,

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