August 2011

Section 220, Section 226

Kerala H.C : the assessee has not satisfied all the three conditions provided under clauses (i) to (iii) of Section 220(2A) in as much as the assessee blocked recovery by obtaining stay against attachment notices and the assessee had not co-operated in recovery proceedings, and payment of interest will not cause any genuine hardship to the assessee

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High Court Of Kerala Arun Sunny vs. CCIT And Another Asst. Year : 2006-07 Section : 220(2A), 226(3) C. N.

Sec. 115J

Calcutta H.C : true and proper interpretation of section 115J(1A) and clause (iv) of the Explanation to section 115J(1A) in determining the amount of loss or the depreciation what is required to be set off against the profit for the relevant previous year is the amount which according to the provisions of clause (b) of the first proviso to sub-section (1) of section 205 of the Companies Act is applicable in accordance with the alternative modes for such determination provided under the Companies Act

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High Court Of Calcutta Peico Electronics and Electricals Ltd. vs. CIT Assessment Year : 1990-91 Section : 115J Bhaskar Bhattacharya

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