Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

July 2008

Section 67, Section 66

Kerala H.C : Where assessee made voluntary disclosure of income on 30-12-1997 without payment of tax and tax with interest was paid on 31-3-1998, there being a delay in payment by one day, assessee was not eligible for VDIS, 1997 benefit

Avijit Das / July 31, 2008

High Court Of Kerala S. Sudarsana Babu Vs. ITO Assessment Year : 1989-90 Section : 66, 67 C.N. Ramachandran Nair, […]

Gujarat H.C : Whether from the facts and circumstances of the case the assessee discharged the onus as per the provisions of s. 68 of the IT Act for the cash credits ?

Avijit Das / July 30, 2008

High Court Of Gujarat CIT vs. Ujala Dyeing And Printing Mills (P) Ltd. Section 68 Asst. Year 2002-03 K.A. Puj

Sec. 143(2), Section 282

Punjab & Haryana H.C : There was no valid service of notice under s. 143(2) before the due date, though not only notice under s. 143(2) was sent by registered post on 30th Oct., 2002, i.e., before the expiry of limitation on 31st Oct., 2002, and another notice under s. 143(2) was served by affixture on 31st Oct., 2002

Avijit Das / July 29, 2008

High Court Of Punjab & Haryana CIT vs. Avi-Oil India (P) Ltd. Section 143(2), 282, CPC 12, CPC 20 Asst.

Karnataka H.C : Whether the authorities below were justified in not considering the income derived by the assessee as an income from its partners only and to apply the doctrine of mutuality ?

Avijit Das / July 28, 2008

High Court Of Karnataka Anupam Enterprises vs. ITO Section 4 Asst. Year 1998-99, 1999-2000 K.L. Manjunath & B.V. Nagarathna, JJ.

Income Tax Case Laws, Section 68

Gujarat H.C : Whether on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the addition of Rs. 8,78,358 in the hands of the assessee ?

Avijit Das / July 22, 2008

High Court Of Gujarat Heirs And LRS Of Late Laxmanbhai S. Patel vs. CIT Section 68 Asst. Year 1985-86 K.A.

Sec. 37(1), Sec. 260A

Delhi H.C : The service charges were allowable expenses under s. 37(1) of the IT Act, 1961, inasmuch as they were wholly and exclusively expended for the business of the assessee

Avijit Das / July 21, 2008

High Court Of Delhi CIT vs. RBG Investment & Finance Ltd. Section 37(1), 260A Asst. Year 1992-93, 1995-96 Badar Durrez

Sec. 36(1)(iii), Section 43A

Gujarat H.C : The Tribunal has substantially erred in law in ignoring the ratio of binding decisions of Supreme Court in the case of Addl. CIT vs. Akkamamba Textiles Ltd. (1998) 144 CTR (SC) 172 : (1997) 227 ITR 464 (SC) and CIT vs. Siwakami Mills Ltd. (1998) 144 CTR (SC) 172 : (1997) 227 ITR 465 (SC)

Avijit Das / July 21, 2008

High Court Of Gujarat Elecon Engineering Co. Ltd. vs. Assistant Commissioner Of Income Tax Section 36(1)(iii), 43A Asst. Year 1986-87,1994-95

Sec. 115J, Sec. 234B

Gujarat H.C : Interest under s. 234B is not chargeable when income is computed under s. 115J

Avijit Das / July 18, 2008

High Court Of Gujarat DCIT vs. Madhusudan Industries Ltd. Section 115J, 234B Asst. Year 1989-90 K.A. Puj & R.H. Shukla,

Karnataka H.C : Whether the CIT(A) and the Tribunal were justified in reversing the findings of the AO even though the assessee failed to produce the adequate proof to show that an amount of Rs. 25,70,785 was received by the assessee on behalf of the sub-contractors and that the sub-contractors in turn had assessed to tax ?

Avijit Das / July 15, 2008

High Court Of Karnataka Assistant Commissioner Of Income Tax vs. Consolidated Engineering Enterprises Section 4 Asst. Year 1989-90 K.L. Manjunath

Karnataka H.C : Whether the CIT(A) and the Tribunal were justified in reversing the findings of the AO even though the assessee failed to produce the adequate proof to show that an amount of Rs. 25,70,785 was received by the assessee on behalf of the sub-contractors and that the sub-contractors in turn had assessed to tax ?

Avijit Das / July 15, 2008

High Court Of Karnataka Assistant Commissioner Of Income Tax vs. Consolidated Engineering Enterprises Section 4 Asst. Year 1989-90 K.L. Manjunath

Post pagination

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top