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May 2008

Allahabad H.C : Shri G.K. Lath, chartered accountant possessed the requisite ‘authority’ to receive the notice under section 143(2) on behalf of the assessee and in rejecting the assessee’s plea against the validity of assessment on the ground of non-service of notice under section 143(2)

Avijit Das / May 22, 2008

High Court Of Allahabad Harsingar Gutkha (P.) Ltd. vs. CIT Assessment Year : 2000-01 Section : 282 Rajes Kumar And […]

Allahabad H.C : Shri G.K. Lath, chartered accountant possessed the requisite ‘authority’ to receive the notice under section 143(2) on behalf of the assessee and in rejecting the assessee’s plea against the validity of assessment on the ground of non-service of notice under section 143(2)

Avijit Das / May 22, 2008

High Court Of Allahabad Harsingar Gutkha (P.) Ltd. vs. CIT Assessment Year 2000-01 Section 282 Rajes Kumar And S.S. Chauhan,

Sec. 36(1)(iii), Sec. 37(1)

Gujarat H.C : Whether, the Tribunal is right in law and on facts in allowing deduction of interest amounting to Rs. 38,92,769 under s. 36(1)(iii) on the funds borrowed for setting up of a new business which is unconnected with the regular business of the assessee

Avijit Das / May 13, 2008

High Court Of Gujarat CIT vs. Vadilal Dairy International Ltd. Section 36(1)(iii), 37(1) Asst. Year 1993-94 D.A. Mehta & Z.K.

Punjab & Haryana H.C : Whether on the facts and in the circumstances of the case, the learned Tribunal was right in law in upholding the order of the CIT(A), deleting the demand created by the AO under s. 201(1) and 201 (1A) of the IT Act, 1961, as the assessee failed to deduct tax at source as per the provisions of s. 194C of the Act ?

Avijit Das / May 12, 2008

High Court Of Punjab & Haryana CIT vs. United Rice Land Ltd. Section 194C Rajive Bhalla & Rakesh Kumar Garg,

Section 4, Section 30

Rajasthan H.C : Whether the expenditure incurred on the renovation and maintenance of a building can be treated as acquisition of asset so as to incur the liability of income-tax on the plea of acquisition of a new asset, has already been dealt with by a Co-ordinate Bench of this Court

Avijit Das / May 9, 2008

High Court Of Rajasthan : Jaipur Bench DCIT (Assessment) vs. Indo Continental Hotel & Resorts Ltd. Section 4, 30 Mrs.

Section 148, Section 282, Section 292, Section 292B

Allahabad H.C : the defects in the notice under s. 148 were not cured by section 292B of the IT Act, 1961

Avijit Das / May 7, 2008

High Court Of Allahabad CIT vs. Suresh Chandra Jaiswal Section 148, 282, 292B Sushil Harkauli & Rakesh Sharma, JJ. IT

Section 12, Sec. 12(3), Sec. 80G(5C)(v), Section 80G

Gujarat H.C : Assessee has not submitted its accounts in Form No. 10AA on or before 30th June, 2004, to the DGIT(E), New Delhi as required under s. 80G(5C) (v) of the IT Act, 1961 r/w r. 18AAAA of the IT Rules, 1962, whereas s. 12(3) of the IT Act, 1961 specifically mentioned about the accounts, which have not been rendered before the prescribed authority in given time ?

Avijit Das / May 6, 2008

High Court Of Gujarat Director Of Income Tax (Exemption) vs. Divyajyot Foundation Section 12(3), 80G(5C)(v), IT Rule 18AAAA Y.R. Meena,

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