Month: December 2008

Punjab & Haryana H.C : The assessee is dealing in developing and sale and purchase of properties and holding that the rental income derived by it from letting out its commercial properties is to be assessed as income from house property and not as its business income

High Court Of Punjab & Haryana CIT vs. Haryana Urban Development Authority Section 24, 28 Asst. Year 2003-04 Adarsh Kumar Goel & L. N. Mittal, JJ. IT Appeal No. 748 of 2008 23rd December, 2008 Counsel Appeared : Yogesh Putney, for the Appellant JUDGMENT Adarsh Kumar Goel, J. : The Revenue has preferred this appeal under …

Patna H.C : Whether in the facts and in the circumstances of the case, failure to furnish certificate can be said to be venial or technical in nature and in case it is so, it invites penalty ?

High Court Of Patna Veena Theater vs. CIT & ANR. Section 203A, 272A(2)(g), 273B Asst. Year 1997-98 Chandramauli Kr. Prasad & Dr. Ravi Ranjan, JJ. Misc. Appeal No. 204 of 2002 22nd December, 2008 Counsel Appeared : Ajay Kumar Rastogi, for the Appellant : Harshwardhan Prasad & Rishi Raj Sinha, for the Respondents JUDGMENT Chandramauli Kr. …

Delhi H.C :

High Court Of Delhi CIT vs. Sain Processing & Weaving Mills (P) Ltd. Section 115J, Comp. 205, Comp. 211 Asst. Year 1990-91 Badar Durrez Ahmed & Rajiv Shakdher, JJ. IT Appeal No. 1128 of 2007 17th December, 2008 Counsel appeared : R.D. Jolly, for the Appellant : Ajay Vohra, for the Respondent JUDGMENT RAJIV SHAKDHER, J. …

Punjab & Haryana H.C : the Hon’ble Tribunal was right in law in upholding the order of the learned CIT(A) who deleted the penalty of Rs. 13,50,291 imposed under s. 271(1)(c) of the IT Act, on account of excess deduction claimed by the assessee under s. 80HHC by taking whole of the profit from export unit as eligible for deduction instead of taking into account the ratio of export turnover to total turnover while computing the said deduction

High Court Of Punjab & Haryana CIT vs. Lakhani India Ltd. Section 271(1)(c) Asst. Year 2000-01 Adarsh Kumar Goel & L.N. Mittal, JJ. IT Appeal No. 675 of 2008 16th December, 2008 Counsel Appeared : Yogesh Putney, for the Appellant ORDER By the court : The Revenue has preferred this appeal under s. 260A of the …

Delhi H.C : The AO had made an addition in respect of the amount of compensation and interest received by the assessee from the Government of the United States of America

High Court Of Delhi CIT vs. Smt. Rani Shankar Mishra Section 4, 17(3)(iii) Asst. Year 2003-04, 2004-05 Badar Durrez Ahmed & Rajiv Shakdher, JJ. IT Appeal Nos. 1348 & 1386 of 2008 12th December, 2008 Counsel Appeared : J.R. Goel, for the Revenue : Uday Shankar Mishra, with assessee in person JUDGMENT BADAR DURREZ AHMED, J. …
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