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February 2008

Section 28, Section 34

Karnataka H.C : Deduction of IT on interest payable under s. 28 or 34 of the Land Acquisition Act is not permissible and the objections raised by the JDR-petitioner herein was rejected

Avijit Das / February 7, 2008

High Court Of Karnataka Registrar, University Of Agricultural Science vs. Fakiragowda & Ors. Section 28, 34 N.K. Patil, J. Civil […]

Section 45, Section 48

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in holding that the assessee was not liable to pay capital gains tax ?

Avijit Das / February 6, 2008

High Court Of Punjab & Haryana CIT vs. Amrik Singh Section 45, 48 Asst. Year 1974-75 Satish Kumar Mittal &

Sec. 271(1)(c )

Gujarat H.C : Whether on the facts and in the circumstances of the assessee’s case, the Tribunal was right in holding that assessee has fulfilled all the conditions for availing of the benefit of immunity from levy of penalty provided in Expln. 5 to s. 271(1)(c) in relation to the inclusion of income of Rs. 5,06,712 representing the value of diamonds and whether such cancellation of penalty is based on true and correct interpretation of the relevant provisions of law ?

Avijit Das / February 5, 2008

High Court Of Gujarat CIT vs. Mahendra C. Shah Sections 271(1)(c), Expln. 5 Asst. Year 1988-89 D.A. Mehta & Z.K.

Sec. 271(1)(c )

Gujarat H.C : Assessee has fulfilled all the conditions for availing of the benefit of immunity from levy of penalty provided in Expln. 5 to s. 271(1)(c) in relation to the inclusion of income of Rs. 5,06,712 representing the value of diamonds and whether such cancellation of penalty is based on true and correct interpretation of the relevant provisions of law

Avijit Das / February 5, 2008

High Court Of Gujarat CIT vs. Mahendra C. Shah Sections 271(1)(c), Expln. 5 Asst. Year 1988-89 D.A. Mehta & Z.K.

Kerala H.C : There is no basis for estimating expenditure and reducing the same from the dividend income in respect of which s. 80M relief is claimed by the assessee

Avijit Das / February 5, 2008

High Court Of Kerala CIT vs. Federal Bank Ltd. Section 80M Asst. Year 1991-92, 1992-93 C.N. Ramachandran Nair & T.R.

Section 43, Sec. 143(1)(a), Section 43B

Gujarat H.C : The liabilities on electricity duty tax payable to the Government amounting to Rs. 49,65,181 on sale of electricity cannot be considered as inadmissible item under s. 43B of the IT Act and the same is outside the purview of adjustment under s. 143(1)(a) of the IT Act

Avijit Das / February 4, 2008

High Court Of Gujarat CIT vs. Gujarat Urja Vikas Nigam Ltd. Section 43B, 143(1)(a) Asst. Year 1991-92 D.A. Mehta &

Madhya Pradesh H.C : Whether Tribunal was justified or/and had the jurisdiction to ignore the decisions of High Court rendered in MCC No. 65/1993 decided on 20-8-1996 on the ground that it does not lay down correct principles of law on the issue involved therein

Avijit Das / February 4, 2008

High Court Of Madhya Pradesh, Indore Bench National Textile Corporation Ltd. vs. CIT Assessment Year : 1989-90 Section : 254

Income Tax Case Laws, Sec. 260A, Section 68

Punjab & Haryana H.C : Whether the order is liable to be set aside as it enhances the income of the assessee ?

Avijit Das / February 2, 2008

High Court Of Punjab & Haryana Mahavir Prasad vs. ITO Section 68, 260A Asst. Year 1997-98 Satish Kumar Mittal &

Sec. 260A, Section 271, Section 271B, Section 273B

Punjab & Haryana H.C : These appeals is relating to the penalty imposed under s. 271B of the Act for violation of the provisions of s. 44AB

Avijit Das / February 1, 2008

High Court Of Punjab & Haryana CIT vs. Mathana Model Co-Op. Credit & Service Society Ltd. Section 260A, 271B, 273B

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