Bombay H.C : The petitioner challenges the notice issued under s. 148
High Court Of Bombay Siemens Information System Ltd. vs. ACIT & Ors. Section 147, 148 Asst. Year 2001-02 F.I. Rebello […]
Section 147, Section 148
October 2007
Section 69B
Gujarat H.C : The Tribunal was right in law in deleting the addition under s. 69B of the IT Act, 1961, made on account of difference in the closing stock furnished before the bank authorities for availing of credit facility as against the same disclosed in the books of account furnished before the IT authorities
High Court Of Gujarat CIT vs. Veerdip Rollers (P) Ltd. Section 69B Y. R. Meena C. J. & Smt. Abhilasha
Sec. 10(23BBA), Section 10
Orissa H.C : The ITO, Puri Ward, Puri, to the effect that letter No. 1015, dt. 17th Aug., 1995, issued by the Asstt. CIT, Circle-1, Bhubaneswar, granting exemption to the petitioner under s. 10 (23BBA)
High Court Of Orissa Jagannath Temple Managing Committee vs. CIT & Ors. Section 10(23BBA), 139(4C), Art. 226 Asst. Year 2005-06
Section 37, Section 145
Bombay H.C : the Hon’ble Tribunal erred in confirming the order of the CIT(A) and directing the deletion of addition of Rs. 62,84,720 made on account of the undervaluation of the closing stock by changing the method of accounting of the work-in-progress
High Court Of Bombay CIT vs. WMI Cranes Ltd. Section 37, 145 F.I. Rebello & J.P. Devadhar, JJ. IT Appeal
Sec. 245C, Sec. 245D
Bombay H.C : the petitioner’s income has been assessed under s. 44AE
High Court Of Bombay Haji N. Abdulla vs. Income Tax Settlement Commission & Ors. Section 245C, 245D Block period 1991-92
Income Tax Case Laws
Bombay H.C : Whether on the facts and in the circumstances of the case, the Tribunal was right in law in directing to allow the claim in respect of delayed payment of PF, if it has been paid upto the date of filing of return of income ignoring the fact that said amendment to the provisions of s. 43B
High Court Of Bombay CIT vs. Godaveri (Mannar) Sahakarisakhar Karkhana Ltd. F.I. Rebello & J.P. Devadhar, JJ. IT Appeal Nos.
Sec. 36(1)(Viii)
Rajasthan H.C : The statutory deduction under s. 36(1)(viii) of the IT Act, 1961, should be calculated on the total income before deduction of the amount allowable in the section
High Court Of Rajasthan : Full Bench CIT vs. Rajasthan Financial Corporation Section 36(1)(viii) Asst. Year 1983-84 R.M. Lodha, Shiv
Sec. 44AB, Section 145
Madras H.C : Whether the Tribunal is right in law in merely upholding the order of the CIT(A) without giving any independent reasoning or finding on the issue raised before it ?
High Court Of Madras Salem Steel Company vs. CIT Section 44AB, 145 Asst. Year 2002-03 K. Raviraja Pandian & Mrs.
Sec. 37(1)
Delhi H.C : Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal (‘Tribunal’) is justified in holding that the liability to pay interest was contractual liability and that the said liability having been questioned by the assessee and the matter being sub judice the contractual liability had not accrued and arisen during the previous year under consideration and therefore, the disallowance of Rs. 79,220 was rightly made by the ITO ?
High Court Of Delhi Jasjeet Films (P) Ltd. vs. CIT Section 37(1) Asst. Year 1981-82 Madan B. Lokur & Dr.
Section 54B
Allahabad H.C : Whether the finding of the Tribunal that the date of transfer should be taken as 26th June, 1977 and not 6th June, 1977 is vitiated in law inasmuch as the Tribunal has ignored the evidence which was relied on by the CIT(A) ?
High Court Of Allahabad CIT vs. Late Janardhan Dass, Through L/H Shyam Sunder Section 54B Asst. Year 1978-79 Prakash Krishna
