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September 2006

Sec. 271(1)(c )

Delhi H.C : AO also initiated proceedings for concealment of income and the assessee was held guilty of furnishing inaccurate particulars of income under s. 271(1)(c)

Avijit Das / September 8, 2006

High Court Of Delhi CIT vs. Bacardi Martini India Ltd. Section 271(1)(c) Asst. Year 2001-02 T.S. Thakur & Shiv Narayan […]

Sec. 37(1), Section 28, Section 4, Section 40A, Section 68, Section 69

Karnataka H.C : The degree of proof required is much higher as the said Raja Reddy is related to the appellant

Avijit Das / September 8, 2006

High Court Of Karnataka Tam Tam Pedda Guruva Reddy vs. JCIT & Anr. Sections 4, 28(v), 37(1), 40A(3), 68, 69,

Section 263, Section 80-I, Section 80HH

Gauhati H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in coming to the conclusion that the order of the CIT under s. 263 of the Act is within the jurisdiction ?

Avijit Das / September 8, 2006

High Court Of Gauhati Bongaigaon Refinery & Petrochemicals Ltd. vs. Union Of India & Ors. Section 80HH, 80-I, 263 Asst.

Sec. 143(2), Section 143, Section 147, Section 148

Madras H.C : The petitioner is a firm reconstituted on 21st June, 1999 and it has been carrying on business in plain and studded gold and silver jewellery and articles in general and such other businesses as the partners deem fit

Avijit Das / September 8, 2006

High Court Of Madras Bapalal & Co. Exports vs. JCIT Sections 143(2), 147, 148 Asst. Year 2000-01 V. Dhanapalan, J.

AAR : Whether the applicant is not liable to pay FBT, under s. 115WA of the IT Act, by virtue of the provisions of the DTAA between India and USA on the fringe benefits available to its employees working in India.

Avijit Das / September 8, 2006

Authority For Advance Rulings The Population Council Inc., In Re Section 115WA Syed Shah Mohammed Quadri, J., Chairman; A.S. Narang

Section 147, Section 148

Rajasthan H.C : the petitioner has filed its return of income under s. 139(1)

Avijit Das / September 8, 2006

High Court Of Rajasthan Babu Lal Jug Raj & Co. vs. ITO & ANR. Sections 147, 148 Asst. Year 1984-85

Gujarat H.C : Whether, in the facts and circumstances the case, when the explanation offered by directors and relatives of the assessee’s company about the nature and source of acquisition of gold ornaments and jewellery admitted by such directors/relatives of their ownership, provisions of s. 69A could be invoked to assess the value of the said gold ornaments and jewellery as income of the assessee of the assessment year relevant to financial year in which the same were found in the locker of the assessee by treating the assessee to be the owner of such ornaments and jewellery ?

Avijit Das / September 7, 2006

High Court Of Gujarat B.I. Investment (P) Ltd. vs. CIT Section 69A Asst. Year 1985-86 R.S. Garg & D.H. Waghela,

Sec 142A, Sec. 158BA, Sec. 158BB, Section 142

Delhi H.C : The assessee is in the business of dealing in real estate. A search operation under s. 132(1) of the Act was conducted at the residential and business premises of the assessee on 21st Feb., 1997. In response to a notice under s. 158BC

Avijit Das / September 7, 2006

High Court Of Delhi CIT vs. Jupiter Builders (P) Ltd. Sections 142A, 158BA, 158BB Asst. Years 1993-94, 1994-95, 1995-96, 1997-98

Delhi H.C : the deduction as claimed by the assessee under s. 80HHC

Avijit Das / September 7, 2006

High Court Of Delhi CIT vs. General Sales Ltd. Section 80HHC Asst. Year 1992-93 Madan B. Lokur & Vipin Sanghi,

Sec. 37(1), Section 57

AAR : Whether, on the stated facts of the case, the amount refunded by the applicant-company to ITI Ltd on account of waiver of LD is an allowable deduction from its business income under the IT Act, 1961 in its assessment for asst. yr. 2002-03 ?

Avijit Das / September 6, 2006

Authority For Advance Rulings Mahanagar Telephone Nigam Ltd., In Re Sections 37(1), 57(iii) Asst. Year 2002-03 Syed Shah Mohammed Quadri,

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