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July 2007

Kerala H.C : Whether on the facts and in the circumstances of the case, was the Tribunal justified in confirming the disallowance of deduction on interest ?

Avijit Das / July 18, 2007

High Court Of Kerala P.R. Narahari Rao vs. CIT Section 253 Assessment years 1993-94, 1994-95, 1996-97 H.L. Dattu, C.J. & […]

Section 147, Section 148, Section 80HHD

Bombay H.C : no rectification was necessary because, there was no violation of the provisions of s. 80HHD and that the deduction allowed under s. 80HHD

Avijit Das / July 17, 2007

High Court Of Bombay Travel Corporation (India) (P) Ltd. vs. Assistant Commissioner Of Income Tax & Ors. Section 80HHD, 147,

Section 147, Section 148

Bombay H.C : Who at the relevant time had addressed a letter to the auditor to remove the audit objections on understanding of the judgment of the Rajasthan High Court, was pleased to reject the objections as filed by the petitioner herein

Avijit Das / July 17, 2007

High Court Of Bombay Asian Cerc Information Services (P) Ltd. vs. Income Tax Officer Section 147, 148 F.I. Rebello &

Sec. 158B, Sec. 158BB

Madras H.C : the sum of Rs. 34.25 lakhs was not received by the appellant, is justified in holding that the said sum represents the appellant’s income

Avijit Das / July 17, 2007

High Court Of Madras Pyramid Films International vs. DCIT Section 158B(b), 158BB Block period 1st April, 1987 to 17th March,

Sec. 115J, Sec. 234B, Sec. 234C, Section 234

Madhya Pradesh H.C : No interest under ss. 234B and 234C of the Act is leviable once IT is determined under s. 115J

Avijit Das / July 17, 2007

High Court Of Madhya Pradesh DCIT (ASSTT.) vs. Bhopal Motors Ltd. Section 115J, 234B, 234C, A. K. Patnaik, C.J. &

Sec. 254(1), Sec. 254(2), Section 254

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in confirming the additions pertaining to the balances in the Indian Bank ?

Avijit Das / July 17, 2007

High Court Of Madras T. Jayabharathy vs. Assistant Commissioner Of Income Tax Section 254(1), 254(2) Block period 1986-87 to 1996-97

Sec. 260A, Section 64

Allahabad H.C : the income from this building, which had been leased by the owners Brij Mohan Gupta and Anil Gupta in favour of their wives was only rental income. Applying s. 64(1)(iv), the income from the building was clubbed as income from house property with the income of the husbands

Avijit Das / July 16, 2007

High Court Of Allahabad Auto Sales Properties vs. CIT Section 64(1)(iv), 260A Sushil Harkauli & K.N. Ojha, JJ. IT Appeal

Section 69, Section 69A

Punjab & Haryana H.C : the Tribunal is right in deleting the additions of Rs. 1,642, Rs. 36,140, Rs. 99,000 and Rs. 6,23,000 made by the AO and upheld by the CIT(A), by holding that the assessee had discharged the onus by explaining that slips contain the rough calculations and it was for the Revenue to prove that the same represent the transaction of sale of stock-in-hand

Avijit Das / July 16, 2007

High Court Of Punjab & Haryana CIT vs. Ravi Kumar Section 69A Asst. Year 1988-89 M.M. Kumar & Ajay Kumar

Delhi H.C : the AO should not have come to the conclusion that the gifts were bogus

Avijit Das / July 13, 2007

High Court Of Delhi Rajeev Tandon vs. Assistant Commissioner Of Income Tax Section 68 Asst. Year 2001-02 Madan B. Lokur

Sec. 158BB, Sec. 260A

Delhi H.C : A search and seizure operation was conducted in respect of the premises of the assessee and some material was allegedly seized on the basis of which the AO came to the conclusion that the assessee had certain undisclosed income

Avijit Das / July 13, 2007

High Court Of Delhi CIT vs. Sunita Aggarwal Section 158BB, 260A Block period 1st April, 1986 to 31st March, 1997

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