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December 2006

Sec. 36(1)(iii), Section 256, Section 57

Allahabad H.C : Whether, in the facts and circumstances of the case, learned Tribunal was justified in deleting the disallowance of Rs. 4,65,539 made on account of interest on term loan ?

Avijit Das / December 11, 2006

High Court Of Allahabad CIT vs. Gorawara Plastics & General Industries (P) Ltd. Sections 36(1)(iii), 57(iii), 256(2) R.K. Agrawal & […]

Section 154, Section 32AB

Punjab & Haryana H.C : Whether on the facts and in the circumstances of the case, the Hon’ble Tribunal erred in law in confirming the order of the CIT(A) in holding that the profit of the business eligible for deduction under s. 32AB of the Act would not get reduced on allowing deduction of expenditure on scientific research under s. 35 ?

Avijit Das / December 11, 2006

High Court Of Punjab & Haryana CIT vs. Lakhani Rubber Udyog Ltd. Sections 32AB, 154 Vijender Jain, C.J. & J.S.

Karnataka H.C : the said order is prejudicial to the interest of the Revenue, issued notice under s. 263

Avijit Das / December 8, 2006

High Court Of Karnataka CIT vs. Global Corporation Ltd. Section 80HHC Asst. Year 1996-97 R. Gururajan & N. Ananda, JJ.

Section 276B, Section 278B

Bombay H.C : Forty complaints were filed against the respondents Nos. 1 to 3 and original accused No. 4 under s. 276B r/w s. 278B of IT Act, for not making the payment of TDS within prescribed time to the credit of Central Government

Avijit Das / December 8, 2006

High Court Of Bombay Union Of India vs. Gupta Builders (P) Ltd. & Ors. Section 276B, 278B V.M. Kanade, J.

Gujarat H.C : Whether the Tribunal’s findings are borne out from the record and whether the same are not perverse, whereby the additions of Rs. 3,71,000 and Rs. 7,000 respectively were deleted

Avijit Das / December 8, 2006

High Court Of Gujarat CIT vs. Gujarat Distributors Section 4 Y.R. Meena, ACTG. C.J. & A.S. Dave, J. IT Ref.

Gujarat H.C : Whether the Tribunal’s findings are borne out from the record and whether the same are not perverse, whereby the additions of Rs. 3,71,000 and Rs. 7,000 respectively were deleted

Avijit Das / December 8, 2006

High Court Of Gujarat CIT vs. Gujarat Distributors Section 4 Y.R. Meena, Actg. C.J. & A.S. Dave, J. IT Ref.

Gauhati H.C : The Tribunal was justified and correct in law in upholding the order of the first appellate authority deleting the entire addition of Rs. 52,72,050 on account of the alleged purchase of MS scraps

Avijit Das / December 7, 2006

High Court Of Gauhati CIT vs. Poddar Swadesh Udyog (P) Ltd. Section 250(4), 250(5), IT Rule 46A Asst. Year 1992-93

Delhi H.C : Whether Tribunal has correctly interpreted the provisions of s. 80HHD(3) of the Act when this sub-clause specifically provides for reducing payment made to the hotels out of receipts specified in sub-s. (2) but does not provide for reducing the same out of total receipts of the business ?

Avijit Das / December 7, 2006

High Court Of Delhi CIT vs. Lotus Trans Travels (P) Ltd. Section 80HHD Asst. Years 1996-97, 1998-99 Vikramajit Sen &

Sec. 17A, Section 15, Section 17, Wealth Tax Act

Punjab & Haryana H.C : Whether, on the facts and circumstances of the case, the Tribunal was right in law in upholding that a return filed under s. 15 of the WT Act, 1957, could not be subsequently revised in terms of s. 15 itself and consequently holding that the assessment order passed on 20th March, 1980, as well as 30th June, 1983, by the WTO as barred by limitation under s. 17A of the Act in respect of the assessment year in dispute ?

Avijit Das / December 7, 2006

High Court Of Punjab & Haryana Commissioner Of Wealth Tax vs. Mehnga Singh Section WT 15, WT 17A Asst. Year

Sec. 36(1)(vii), Sec. 36(2)

Delhi H.C : The assessee company is entirely engaged in the business of moneylending by way of inter-corporate deposits (ICDs) and other loans

Avijit Das / December 7, 2006

High Court Of Delhi CIT vs. Morgan Securities & Credits (P)Ltd. Sections 36(1)(vii), 36(2), 260A Asst. Year 2003-04 Vikramajit Sen

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