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February 2009

Kerala H.C : The income escaping assessment completed under s. 147 of the IT Act in the case of respondent assessee for the year 1989-90 is invalid

Avijit Das / February 19, 2009

High Court Of Kerala CIT vs. C.V. Jayachandran Section 147 Asst. Year 1989-90 C.N. Ramachandran Nair & K. Surendra Mohan, […]

Gift Tax Act, Sec. 2(XII), Section 3

Rajasthan H.C : There was no gift of 29 Tolas of gold made by late Shri Roshanlal Goyal to his daughter-in-law Smt. Usha Goyal at the time of marriage

Avijit Das / February 19, 2009

High Court Of Rajasthan : Jaipur Bench Commissioner Of Gift Tax vs. Smt. Triveni Devi Section GT 2(xii), GT 3

Wealth Tax Act, Section 7

Rajasthan H.C : Whether on the facts and in the circumstances of the case the Tribunal was right in holding that r. 1BB of WT Rules was applicable to work out the value of the residential property known as Samod House which was used by the assessee for self-occupation ?

Avijit Das / February 19, 2009

High Court Of Rajasthan : Jaipur Bench Commissioner Of Wealth Tax vs. Rawal Rajeshwarsingh Of Samod Section WT 7(4); WT

Wealth Tax Act, Section 7

Rajasthan H.C : The provisions of s. 7(4) of the WT Act, 1957 were applicable and, therefore, the value of the property ‘Samod House’ as taken in the asst. yr. 1971-72 i.e., Rs. 2.5 lacs should be taken in the year under consideration

Avijit Das / February 19, 2009

High Court Of Rajasthan : Jaipur Bench Commissioner Of Wealth Tax vs. Smt. Rani Roopraj Laxmi Section : WT 7(4)

Income Tax Case Laws, Section 80HHC

Bombay H.C : the receipt by way of exchange rate fluctuation is includible in the total turnover of the assessee for computing deductions under s. 80HHC

Avijit Das / February 18, 2009

High Court Of Bombay CIT vs. Amber Exports (India) Section 80HHC F.I. Rebello & R.S. Mohite, JJ. IT Appeal No.

Sec. 2(47), Sec. 28(iv), Section 263, Section 4

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sum of Rs. 68,66,673 received by the assessee upon cancellation of forward foreign exchange contract was a capital receipt ?

Avijit Das / February 18, 2009

High Court Of Gujarat DCIT vs. Garden Silk Mills Ltd. Section 2(47), 4, 28(iv), 263 Asst. Year 1993-94 D.A. Mehta

Gujarat H.C : Whether, the Tribunal is right in law and on facts in directing the AO to allow deduction under s. 80M on the gross amount of dividend without deducting the proportionate deduction admissible under s. 36(1)(viii)

Avijit Das / February 17, 2009

High Court Of Gujarat DCIT vs. G.I.I.C. LTD. Section 80M Asst. Year 1986-87 D.A. Mehta & S.R. Brahmbhatt, JJ. Tax

Madras H.C : The assessee engaged in the manufacture is eligible for the benefit of s. 80P(2)(a) in respect of interest received from members

Avijit Das / February 17, 2009

High Court Of Madras CIT vs. Madurantakam Co. Op. Sugar Mills Ltd. Section 80P(2)(a)(i) Asst. Year 1988-89, 1989-90, 1990-91 K.

Section 40A, Sec. 37(1), Sec. 40A(2)

Punjab & Haryana H.C : The Assessing Officer had not demonstrated in what manner the charges were excessive, disregarding the fact that the charges were paid to the assessee’s son at rate per trip instead of normal practice of monthly rent

Avijit Das / February 17, 2009

High Court Of Punjab And Haryana CIT, Faridabad vs. Brij Pal Sharma Section : 40A(2),37(1) J.S. Khehar And Nawab Singh,

Gauhati H.C : The Tribunal passed the impugned order in a batch of 16 appeals, filed by the assessees, against the suo motu revisional order passed under s. 263 of the IT Act by the CIT (CIT), Gauhati-II, whereby the order of the CIT has been quashed and the appeals were disposed of in favour of the assessees

Avijit Das / February 17, 2009

High Court Of Gauhati CIT vs. Daga Entrade (P) Ltd. Section 263 Asst. Year 2000-01 Aftab H. Saikia & Hrishikesh

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