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October 2008

Delhi H.C : the landing/parking charges paid by the assessee to the Airports Authority of India were payments for a contract of work under s. 194C of the IT Act, 1961 and not in the nature of rent as per s. 194-I

Avijit Das / October 23, 2008

High Court Of Delhi CIT vs. Japan Airlines Co. Ltd. Section 194-I Badar Durrez Ahmed & Rajiv Shakdher, JJ. IT […]

Section 57, Sec. 260A, Section 90

Delhi H.C : the assessee is a company incorporated in the Netherlands and its main activity is operation of aircrafts in international traffic both for transport of passengers as well as of cargo handling

Avijit Das / October 22, 2008

High Court Of Delhi Director Of Income Tax vs. KLM Royal Dutch Airlines Section 57(iii), 90, 260A,DTAA between India &

Income Tax Case Laws, Sec. 194A, Sec. 201(1A)

Karnataka H.C : No interest need be paid by the assessee for non-deduction of TDS (being consequential) after having held that the assessee was liable to deduct TDS on the interest component paid by having remanded to verify certain facts and recompute the interest

Avijit Das / October 21, 2008

High Court Of Karnataka CCIT & ANR. vs. United Insurance Co. Ltd. Section 194A(3)(ix), 201(1A) K. Sreedhar Rao & C.R.

Madras H.C : there is no condition that the assets should have been found to have been put to non- business use.

Avijit Das / October 20, 2008

High Court Of Madras CIT vs. Lotus Roofings (P) Ltd. Section 32(1)(ii), third proviso Asst. Year 1991-92 Mrs. Prabha Sridevan

Section 31, Section 43B

Madras H.C : Disallowance under s. 43B on the contributions towards gratuity fund after the close of the previous year was allowable

Avijit Das / October 20, 2008

High Court Of Madras CIT vs. Kovilpatti Lakshmi Roller Flour Mills Ltd. Section 31, 43B Mrs. Prabha Sridevan & K.K.

Madras H.C : the amount set aside as a contribution to the assessee’s own insurance fund to meet future contingent liability of accidents is allowable as a revenue expenditure

Avijit Das / October 20, 2008

High Court Of Madras CIT vs. Kattabomman Transport Corporation Ltd. Section 37(1) Mrs. Prabha Sridevan & K. K. Sasidharan, JJ.

Sec. 10(29), Sec. 28(i), Section 22

Whether the income of Rs. 11,80,53,083 and Rs. 25,13,561 derived by the appellant from procurement of wheat and paddy as agent of Food Corporation of India/Government is exempt under s. 10(29) of the Act along with rental income from warehouses, the business of the appellant being one integrated

Avijit Das / October 17, 2008

High Court Of Punjab & Haryana Haryana Warehousing Corporation vs. Assistant Commissioner Of Income Tax Section 10(29), 22, 28(i) Asst.

Sec. 271(1)(c ), Section 271

Delhi H.C : conversion of certain shares from investment to stock-in-trade

Avijit Das / October 17, 2008

High Court Of Delhi CIT , Delhi (Central) II Vs. Usha Marketing (P.) Ltd. Assessment Year : Â 1987-88 Section :

Sec. 37(1), Section 4, Section 5, Section 80-O, Section 80HHB

Bombay H.C : Whether the true scope and correct interpretation of Sec.37(1), 80 HHB & Section 9(1)(i) r/w. Sec.4 & 5 of the Income Tax Act,1961 and other provisions and whether on the facts and circumstances of the case and in law the Hon’ble Tribunal is right in allowing the appeal of the assessee and allowing the deduction of expenditure of Rs.14,31,730/- being the expenditure incurred for exploration and production of oil and gases

Avijit Das / October 16, 2008

High Court Of Bombay CIT vs. Essar Oil Ltd. Section 37(1), 80HHB, 9(1)(i), 80-O, 4, 5 D. K. DESHMUKH &

Bombay H.C : the petitioner was charged for carrying dutiable goods on which duty was not paid as per the provisions of the Customs Act, 1962

Avijit Das / October 8, 2008

High Court Of Bombay Avinash Bhosale vs. Union Of India & Ors Section 131(3), CrPC 104 Swatanter Kumar, C.J. &

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