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December 2009

Sec. 36(1)(vii), Sec. 260A, Sec. 36(1)(Viia), Sec. 36(2), Section 260

Kerala H.C : the prohibition contained in the proviso to s. 36(1)(vii) of the IT Act

Avijit Das / December 16, 2009

High Court Of Kerala : Full Bench CIT vs. South Indian Bank Ltd. Section 36(1)(vii), 36(1)(viia), 36(2)(v), 260A C.N. Ramachandran […]

Himachal Pradesh H.C : Whether the learned Tribunal was correct in law in upholding the disallowance made on account of payments made qua the contribution to employees’ provident fund after the due date prescribed under the said Act but before the due date of filing of the return of income ?

Avijit Das / December 16, 2009

High Court Of Himachal Pradesh H.P. Tourism Development Corporation Ltd. vs. CIT Section 43B Asst. Year 2002-03, 2003-04 Deepak Gupta

Sec. 36(1)(vii)

Kerala H.C : the claim cannot be allowed under s. 36 and the assessee could not establish as to in which year these amounts were debited in the customer’s account

Avijit Das / December 15, 2009

High Court Of Kerala CIT vs. Popular Vehicles & Services Ltd. Section 36(1)(vii) C.N. Ramachandran Nair & V.K. Mohanan, JJ.

Section 119, Section 237

Bombay H.C : the delay is not condoned the assessee will be deprived of his legitimate claim of refund

Avijit Das / December 15, 2009

High Court Of Bombay Sitaldas K. Motwani vs. Director General Of Income Tax (International Taxation) & Ors. Section 119(2)(b), 237

Sec. 41(1), Section 41

Kerala H.C : Interest credits and payments have been regularly claimed as deduction and the same was being allowed

Avijit Das / December 15, 2009

High Court Of Kerala Sree Hanuman Trading Co. vs. Income Tax Officer & Anr. Section 41(1) Asst. Year 1999-2000, 2000-01

Section 237, Section 240

Kerala H.C : Whether the ‘self-assessed tax’ paid by the assessee on 30th March, 1989 in respect of the asst. yrs. 1979-80 to 1984-85, on the basis of the returns filed later on 11th Oct., 1989, (i.e., before the issuance of notice under s. 148 of the IT Act, but sought to be treated as valid returns filed in response to the above notice) has to be refunded to the assessee

Avijit Das / December 15, 2009

High Court Of Kerala Varkey Jacob L/H Of Late Smt. Lucy Kochuvareed vs. DCIT & Anr. Section 237, 240, proviso

Sec. 260A, Section 260

Madhya Pradesh H.C : the three review petitions have been filed by the assessee seeking review of the order passed by the Division Bench on 11th May, 2007

Avijit Das / December 14, 2009

High Court Of Madhya Pradesh Deepak Kumar Garg vs. CIT Section 260A Asst. Year 1994-95, 1995-96, 1999-2000 Viney Mittal &

Sec. 158BA, Sec. 158BB

Kerala H.C : The connected reference cases arise from block assessment of the assessee for the block period of ten years ending on 9th Feb., 1996 after search made in the premises of the assessee

Avijit Das / December 14, 2009

High Court Of Kerala Arvind Kumar vs. CIT Section 158BA, 158BB C.N. Ramachandran Nair & V.K. Mohanan, JJ. IT Ref.

Sec. 158BA, Sec. 158BB

Kerala H.C : The connected reference cases arise from block assessment of the assessee for the block period of ten years ending on 9th Feb., 1996 after search made in the premises of the assessee

Avijit Das / December 14, 2009

High Court Of Kerala Arvind Kumar vs. CIT Section 158BA, 158BB C.N. Ramachandran Nair & V.K. Mohanan, JJ. IT Ref.

Karnataka H.C : The interest under s. 158BFA(1) of the Act, is levied to compensate the Government for withholding the taxes by the assessee and if the assessee has paid the taxes, the said interest cannot be levied

Avijit Das / December 14, 2009

High Court Of Karnataka CIT & ANR. vs. Smt. Sire Kanwar Bai Section 158BFA(1) Block period 1988-89 to 1997-98 K

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