Punjab & Haryana H.C : income earned on job-work basis amounts to manufacturing
High Court Of Punjab And Haryana CIT Vs. Vallabh Yarns P. Ltd. Assessment Year 2004-05 Section : 80-IB Adarsh Kumar […]
Section 80-IB
September 2010
Section 45
Punjab & Haryana H.C : taking over of the assets of the firm by a company and allotting shares to the partners of the firm as per their holding in the firm does not give rise to profit chargeable to capital gain under section 45(4) of the Act
High Court Of Punjab & Haryana CIT vs. Rita Mechanical Works Assessment Year : 2003-04 Section : 45 Adarsh Kumar
Section 54, Sec. 2(29A)
Punjab & Haryana H.C : The present case and the provisions of section 2(29A) and section 2(42A) read with section 54 of the Income-tax Act, the flat allotted to the appellant vide allotment letter dated 27-2-1982 is a long-term capital gain and further the investing of that amount for the purchase of another house is exempted under the provisions of Income-tax Act, 1961
High Court Of Punjab & Haryana Vinod Kumar Jain vs. CIT, Ludhiana Assessment Year : 1989-90 Section : 2(29A),54 Adarsh
Sec. 37(1), Sec. 40(b)
Karnataka H.C : The commission payable individually to Dr. L.H. Bidri in his individual capacity by the appellant firm are an inadmissible item of expenditure while computing the income of the firm
High Court Of Karnataka Dr. Bidari Ashwini Hospital vs. ITO, Ward-1, Bijapur Section 37(1), 40(B) N. Kumar And Subhash B.
Section 35AB, Sec. 41(1), Section 143, Section 41
Jharkhand H.C : Even Tax Paid on Consideration for Knowhow is Eligible for Deduction Under Sec.35AB
High Court Of Jharkhand Tata Yadogawa Ltd. Vs. CIT, Ranchi Assessment Year : 1993-94 to 1995-96 Section : 35AB, 41(1),
Section 68
Bombay H.C : the Revenue has filed appeals under s. 260A of the IT Act, 1961
High Court Of Bombay : Nagpur Bench CIT vs. Smt. Jamnadevi Agrawal & Ors. Section 68 Asst. Year 2001-02 J.P.
Section 46A
Delhi H.C : Confirmation from the director had been filed but no copy of bank account and income-tax particulars had been furnished by the respondent assessee before the AO
High Court Of Delhi CIT vs. Sikka Overseas (P) Ltd. Section 46A Asst. Year 2005-06 Dipak Misra, C. J. &
Section 10A
Delhi H.C : Whether since total amount spent by assessee in obtaining ISO quality certification was allowable as expenditure, reimbursement of 50 per cent of said expenses would qualify for exemption under section 10A
High Court Of Delhi CIT-V vs. Perot Systems TSI (India) Ltd. Assessment Year : 1999-2000 Section : 10A A.K. Sikri
Sec. 271(1)(c ), Section 271
Punjab & Haryana H.C : The learned Tribunal is justified in law in confirming the order of the Commissioner of Income-tax (Appeals) deleting the penalty of Rs.1,70,625 imposed under section 271(1)(c)
High Court Of Punjab & Haryana CIT vs. Bhandari Silk Store Assessment Year : 1989-90 Section : 271(1)(C) Adarsh Kumar
Section 90
Delhi H.C : In DTA with Canada , the term “transfer” in article 12(4) does not refer to absolute transfer of right of ownership
High Court Of Delhi DIT Vs. SNC Lavalin International Inc. Section : 90 A.K. Sikri And Ms. Reva Khetrapal, JJ.
