Punjab & Haryana H.C : Whether the compliance of s. 127 of the IT Act, 1961 has been made in the present case ?
High Court Of Punjab & Haryana Smt. Jaswinder Kaur Kooner vs. CIT Section 127 Asst. Year 1993-94 Adarsh Kumar Goel […]
Section 127
November 2006
Section 32
S.C : this amount of Rs. 3.5 crores towards gratuity is capital expenditure hence it is entitled to depreciation on the sum under s. 32 of the IT Act
Supreme Court Of India CIT vs. Hoogly Mills Co. Ltd. Section 32 Asst. Year 1989-90 S.B. Sinha & Markandey Katju,
Sec. 254(2), Section 254
Gauhati H.C : Tribunal should not have made any observation relating to the merit of the case while exercising the power under s. 254(2)
High Court Of Gauhati Bharat Drug Stores vs. CIT & Anr Section 254(2) Asst. Year 1991-92 P.G. Agarwal & Mutum
Section 271B, Section 275
Gauhati H.C : Whether, on the facts and in the circumstances of the case and in view of s. 271B r/w s. 275 of the IT Act, 1961, the learned Tribunal had erred in law in holding that penalty proceeding under s. 271B can be initiated after completion of the assessment proceedings ?
High Court Of Gauhati Assam State Warehousing Corporation vs. CIT & ANR. Sections 271B, 275 Asst. Year 1988-89 D. Biswas
Sec. 115J
Gauhati H.C : The provision for the doubtful debts has to be added back to the profits for the purpose of determination of the book profit under s. 115J
High Court Of Gauhati Amines And Plasticizers Ltd. vs. DCIT Section 115J, Asst. Year 1990-91 D. Biswas & U.B. Saha,
Sec. 12A, Sec. 2(15)
Madhya Pradesh H.C : CIT rejecting thereby an application for registration of the association under s. 12A of the IT Act, 1961
High Court Of Madhya Pradesh Shri Sarafa Association vs. CIT & Anr. Sections 2(15), 12A Abhay M. Naik, J. Writ
Section 147, Section 149, Section 150
Karnataka H.C : the AO while concluding the assessment during the said assessment year and therefore issuance of the impugned notice is barred by limitation under the provisions of the Act. Based on the said observation of the Tribunal, the notice under s. 148
High Court Of Karnataka DCIT vs. Spences Hotel (P) Ltd. Sections 147, 149, 150 Asst. Year 1976-77 V. Gopala Gowda
Section 253
Madras H.C : the appeal in the assessee’s case was intrinsically linked with those for the other assessees of this group in the light of the facts discussed and directions given for making some further enquiries and make a fresh assessment by the Tribunal’s consolidated appellate order relating to all the assessees of this group for the asst. yr. 1992-93
High Court Of Madras CIT vs. V.Sivakumar & Ors. Section 253 Asst. Year 1992-93 P.D. Dinakaran & P.P.S. Janarthana Raja,
Sec. 194C
Delhi H.C : Which was introduced simultaneously with s. 194J, is very specific in its application to not only broadcasting and telecasting but also includes ‘production of programmes for such broadcasting and telecasting’
High Court Of Delhi CIT vs. Prasar Bharti (Broadcastingcorpn. Of India) Sections 194C, Expln. III, 194J Vikramajit Sen & Dr.
Wealth Tax Act
Allahabad H.C : The assessee was under a bona fide belief that she was not assessable to wealth-tax and no return was required to be filed by her
High Court Of Allahabad Commissioner Of Wealth Tax vs. Smt. Radhadevi Kela Section WT 18(1)(a) Asst. Year 1973-74, 1974-75 R.K.
