S.C : Where assessment was completed prior to 1-6-2003, provisions of section 234D could not be applied
Supreme Court Of India CIT Vs. Reliance Energy Ltd. Assessment Year : 1998-99 Section : 234D R.M. Lodha And Shiva […]
Sec. 234D
September 2013
Section 147, Section 69B
Delhi H.C : Where information regarding all transactions were not subject matter of earlier reassessment proceedings and details provided fresh material for Assessing Officer to initiate second reassessment proceedings, second reassessment could not be said to be based upon mere change of opinion
High Court Of Delhi OPG Metals & Finsec Ltd. Vs. CIT Assessment Year : 2003-04 Section : 69B, 147 Sanjiv
Sec. 153A
Allahabad H.C : Notice U/s 143(2) in Tribunal Set Aside Case Must be within Statutory Time Limit
High Court Of Allahabad Naresh Chand Agarwal Vs. Union Of India Assessment Year : 1985-86 Section : 153B Rajiv Sharma
Sec. 10(23C)
Madhya Pradesh H.C : Filing of Application u/s 10(23C) Can be Done earlier or in advance
High Court Of Madhya Pradesh Lokmanya Shiksha Samiti Vs. ITO Assessment Year : 2012-13 Section : 10(23C) Shantanu Kemkar And
Section 11, Section 13
Andhra Pradesh H.C : Where settler of assessee-trust gave a property to trust which was subject to first charge under Estate Duty Act, in view of fact that on acquisition of said property entire compensation amount was appropriated for payment of estate duty arrears, and nothing remained there for utilisation of trust, there was no violation of provisions of section 13(1)(c) and 13(3) and, therefore, assessee’s claim for exemption under section 11 was to be allowed
High Court Of Andhra Pradesh CIT, AP-I, Hyderabad VS. Trustees Of Heh The Nizam’s Mukarramjah Trust For Education & Learnings
Sec. 2(15), Sec. 10(23C)
Delhi H.C : Charging a nominal fees by assessee-society from beneficiaries to use coding system and to avail advantages and benefits therein was neither reflective of business aptitude nor indicative of profit oriented intent and thus assessee could not be denied registration under section 10(23C)(iv) on ground that activity of assessee was in nature of trade, commerce or business
High Court Of Delhi Gs1 India VS. DGIT (Exemption) Section : 2(15), 10(23C) Sanjiv Khanna And Sanjeev Sachdeva, Jj. Writ
Sec. 37(1)
Delhi H.C : not deciding the issue which was before it namely whether Rs. 3,95,11,874/- being the excise duty on raw material consumed during the year is allowable u/s. 37(1) as claimed by the respondent before A.O.
High Court Of Delhi CIT, Delhi-I Vs. Samtel India Ltd. Assessment Year : 1995-96 Section : 37(1) Sanjiv Khanna And
Sec. 158BE, Section 132
Madras H.C : Where there is more than one authorisation, starting point of limitation is to be computed from last of authorisation which as per Explanation 2 to sub-section (2) of section 158BE is deemed to have been executed on conclusion of search as recorded in last panchnama drawn
High Court Of Madras DCIT, Central Circle II(1) Vs. Rakesh Sarin Assessment Years : 1997-98 To 2003-04 Section : 158BE,
Section 80HHC
Madras H.C : ‘net conversion charges’ has to be included under clause (baa) of Explanation to Section 80 HHC of the Act
High Court Of Madras CIT -I, Coimbatore Vs. Kadri Mills Ltd. Assessment Year : 1997-98 Section : 80HHC Mrs. Chitra
Section 80HHC
Madras H.C : demurrage and dead freight are to be allowed while calculating the relief under Sec.80 HHC
High Court Of Madras CIT, Coimbatore Vs. Bannariamman Exports Ltd. Section : 80HHC Mrs.Chitra Venkataraman And T.S. Sivagnanam, Jj. Tax
