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September 2006

Sec. 158B, Sec. 158BB, Sec. 260A, Section 158

Delhi H.C : the AO made an addition of Rs. 65,45,000 on account of unexplained cash credit in the books of the assessee

Avijit Das / September 6, 2006

High Court Of Delhi CIT vs. V.B. Aggarwal Sections 158B(b), 158BB, 260A Asst. Year Block period 1986-87 to 15th Sept., […]

Punjab & Haryana H.C : The liability of Rs. 94,759 is allowable if the payment is made before the due date prescribed under s. 139(1) and that the first proviso to s. 43B has retrospective application though it came into being with effect form 1st April, 1988

Avijit Das / September 5, 2006

High Court Of Punjab & Haryana CIT vs. Avery Cycle Industries (P) Ltd. (No. 1) Section 43B Asst. Year 1987-88

Sec. 37(1), Section 32A, Section 43B

Punjab & Haryana H.C : the expenditure of Rs. 20,642 on silver items presented to the engineers in appreciation of installation of a new unit was allowable as business expenditure

Avijit Das / September 5, 2006

High Court Of Punjab & Haryana CIT vs. Avery Cycle Industries (P) Ltd. Sections 32A, 37(1), 43B Asst. Year 1986-87

Punjab & Haryana H.C : The Tribunal was justified in rejecting the claim of commission paid by the appellant to M/s Vashisht Indl. Products (P) Ltd. by wrongly applying the express provisions of law and judicial pronouncements

Avijit Das / September 5, 2006

High Court Of Punjab & Haryana Emson Tools MFG. Corporation Ltd. vs. CIT Sections 37(1), 260A Adarsh Kumar Goel &

Section 147, Section 148

Bombay H.C : The assessee as in the past had sought the expenditure incurred at the head office at Bombay to be set off against the other income and the same was allowed on processing the returns of income

Avijit Das / September 5, 2006

High Court Of Bombay Vijaykumar M. Hirakhanwala (HUF) vs. ITO & Ors. Sections 147, 148 Asst. Years 1997-98, 1999-2000, 2000-01,

Section 215, Section 217, Section 32

Punjab & Haryana H.C : Whether on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the order of the CIT(A) directing to allow double shift allowance on the additions of machinery during the year to the extent of Rs. 33,48,227 on the concern as a whole worked double shift during the year instead of on each machinery which worked double shift ?

Avijit Das / September 5, 2006

High Court Of Punjab & Haryana CIT vs. Hind Woollen & Hosiery Mills Sections 32, 215, 217(1A) Asst. Year 1983-84

Bombay H.C : The petitioner is seeking to challenge the notice dt. 1st March, 2006 issued by the Asstt. CIT under s. 148 of the IT Act, 1961 seeking to reopen the assessment for the asst. yr. 2000-01

Avijit Das / September 5, 2006

High Court Of Bombay Western Outdoor Interactive (P) Ltd. vs. A.K. Phute, ITO & Ors. Section 147 Asst. Year 2000-01

Sec. 10(29), Section 37

Gauhati H.C : Whether, on the facts and in the circumstances of the case and on a proper and true interpretation of s. 254 of the IT Act, 1961, the learned Tribunal had failed to consider and decide the matter in issue in the manner prescribed by law ?

Avijit Das / September 5, 2006

High Court Of Gauhati Assam State Warehousing Corporation vs. CIT & ANR. Sections 10(29), 37 Asst. Years 1983-84, 1984-85, 1985-86,

Sec. 139(4), Sec. 271(1)(a)

S.C : The return of income had been filed on 6th Feb., 1961, i.e., within the period permissible under s. 139(4) of the IT Act, 1961, the imposition of a penalty was justified as there was a delay for the purpose of s. 271(1)(a)

Avijit Das / September 5, 2006

Supreme Court Of India Amin Chand Payarelal vs. Inspecting Assistant Commissioner Of Income Tax & Ors. Sections 139(4), 271(1)(a) Asst.

Section 215, Section 32

Punjab & Haryana H.C : Whether on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the order of the CIT(A) directing to allow double shift allowance on the additions of machinery during the year to the extent of Rs. 33,48,227 on the concern as a whole worked double shift during the year instead of on each machinery which worked double shift ?

Avijit Das / September 5, 2006

High Court Of Punjab & Haryana CIT vs. Hind Woollen & Hosiery Mills Sections 32, 215, 217(1A) Asst. Year 1983-84

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