December 2011

Sec. 37(1), Section 37

Delhi H.C : The appellant was not entitled to deduct the amount provided under mercantile system of accounting towards the liability on account of expenditure to be incurred in removal of encroachments in and around the technical area of the Airport which was necessitated out of safety and security consideration in the normal course of business of authority enjoined with the responsibilities of maintenance and operation of airports all over India

High Court Of Delhi (Full Bench) Airport Authority of India vs. CIT Assessment Years : 1996-97 Section : 37(1) A.K.

Section 154, Section 264

Bombay H.C : Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided

High Court Of Bombay Janata Co-Operative Bank Ltd. VS. CIT Assessment Year : 2007-08 Section : 154, 264 Dr. D.Y.

Section 147

Gujarat H.C : Where in original assessment proceedings Assessing Officer had categorically come to conclusion that objection of audit party was not valid and assessee’s explanation with respect to non-requirement of collection of TDS was required to be accepted, he was not justified in reopening assessment on basis of such audit objection.

High Court Of Gujarat Cadila Healthcare Ltd. vs. ACIT (OSD) Assessment Year : 2004-05 Section : 147 Akil Kureshi And

Scroll to Top
Malcare WordPress Security