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April 2014

Section 132, Sec. 158BB

Allahabad H.C : the ITAT was correct in law not upholding the order of the assessing officer wherein the addition on account of under invoiced sales of Kattha was made on the basis of material in the shape of loose papers found and seized by the department at the time of search

Avijit Das / April 11, 2014

High Court Of Allahabad CIT – II, Kanpur vs. N.K. Laminates (P.) Ltd. Section : 158BB, 132 Block Period : […]

Sec. 158BB, Section 32, Section 54F

Karnataka H.C : the Block period, for the assessment years 1994-95, 1996-97, 1998-99, 1999-2000 and 2000-2001, though the return of income had been filed by the assessee beyond the date prescribed under Section 139 (1) of the Act, the income disclosed therein cannot be brought to tax in the Block assessments as per section 158 BB

Avijit Das / April 11, 2014

High Court Of Karnataka CIT, Central Circle, Bangalore Vs. M.J. Siwani Section : 158BB,32, 54F Dilip B. Bhosale And B.

Madras H.C : Account of excess stock of silver especially when no objection was raised by the assessee at the time of search when inventorisation of stock took place

Avijit Das / April 10, 2014

High Court Of Madras CIT, Central Circle, Tiruchirapalli Vs. Mangal & Mangal Section : 145 Assessment Years : 2001-02 To

Andhra Pradesh H.C : Whether what all is required by Settlement Commission at stage of entertaining application is whether a prima facie case is made out or not and in that context only, subsequent amendments, which have been brought in sections 245C and 245D, had dispensed with even issuing a preliminary notice to Commissioner leaving it to absolute discretion of Settlement Commission to entertain a case or not for its consideration

Avijit Das / April 10, 2014

High Court Of Andhra Pradesh CIT, Vijayawada vs. Settlement Commission (IT & WT) Section : 245D G. Chandraiah And Challa

Rajasthan H.C : The AAC was competent to decide the appeal of the assessee against the original order of assessment dated 11.3.1974, even though the same has been set aside under Sec. 263 of the I.T. Act, 1961 for making the fresh assessment

Avijit Das / April 9, 2014

High Court Of Rajasthan CIT, Jaipur Vs. Maharaja Shree Umaid Mills Ltd. Section : 40A(7) Assessment Year : 1973-74 Ajay

Section 45, Sec. 2(47)

Andhra Pradesh H.C : When transfer of capital asset is complete, sale consideration has to be taken into consideration for purpose of assessment even though payment of consideration deferred till other assessment year

Avijit Das / April 9, 2014

High Court Of Andhra Pradesh Potla Nageswara Rao vs. DCIT Section 45, 2(47) Assessment Year 2003-04 Kalyan Jyoti Sengupta, CJ.

Section 55, Section 28

Karnataka H.C : Whether impugned payment was a capital fee and, thus, it was only a capital receipt

Avijit Das / April 7, 2014

High Court Of Karnataka CIT, Central Circle, Bangalore Vs. Sapthagiri Distilleries Ltd. Section : 28(VA), 55 And 28(II) Assessment Year

Madras H.C : The assessee being lease rentals paid to the Maharashtra Industrial Development Corporation is a revenue expenditure, is valid in law

Avijit Das / April 7, 2014

High Court Of Madras CIT vs. Rane Brake Linings Ltd. Section 37(1) Assessment Year 1994-95 Mrs. Chitra Venkataraman And T.S.

Sec. 271(1)(c ), Sec. 115J, Sec. 115JB

Allahabad H.C : The ITAT is legally justified in cancelling the penalty levied under section 271(1)(c) of the Income-tax Act irrespective of the fact that the assessee claimed excess depreciation to the tune than what was admissible to him as per the provisions of the Income-tax Act

Avijit Das / April 7, 2014

High Court Of Allahabad CIT vs. Jindal Polyester & Steel Ltd. Assessment Year 1998-99 Section 271(1)(C), 115J And 115JB Rajes

Gujarat H.C : The Appellate Tribunal is right in considering the quotation of Malaysian oil price from ‘Oil World’ which is an independent agency of Germany engaged in providing forecasting services for the purpose of deciding the Arms Length Price (ALP) of Malaysian palm oil

Avijit Das / April 7, 2014

High Court Of Gujarat CIT â€“ I vs. Adani Wilmar Ltd. Section : 92C Akil Kureshi And Ms. Sonia Gokani,

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