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April 2015

Delhi H.C : Whether the proviso to Rule 10B(4) of the Income Tax Rules, 1962 will be applicable in case of fluctuations in the operating profit margins of comparable companies during the relevant financial year under question as compared to earlier years?

Avijit Das / April 27, 2015

High Court Of Delhi Chryscapital Investment Advisors (India) (P.)Ltd. vs.DCIT Section 92C Assessment Year 2008-09 S. Ravindra Bhat And R.K. […]

Income Tax Case Laws, Section 4

Gujarat H.C : Whether on the facts and in the circumstances of the case, the Tribunal is justified in confirming the order of the CIT(A) deleting the addition of Rs. 3,25,387/- made on account of premium account received for transfer of plots?

Avijit Das / April 24, 2015

High Court Of Gujarat CIT vs. Prabhukunj Co-op. Housing Society Ltd. Section : 4 Assessment year : 1986-87 Akil Kureshi,

Section 37, Sec. 37(1)

Calcutta H.C : the Income-tax Appellate Tribunal has erred in allowing the expenditure of Rs. 46,26,552 on development of machineries as revenue expenditure though the machineries developed were neither used for the business of the assessee nor sold

Avijit Das / April 24, 2015

High Court Of Calcutta CIT vs. Britannia Industries Ltd. Section : 37(1) Assessment Year : 1998-99 Girish Chandra Gupta And

Income Tax Case Laws, Section 148, Section 32

Punjab & Haryana H.C : the notice issued under Section 147 of the Act, on the basis of which, the reassessment notice was issued, whereby the reasons were recorded for reopening the assessment

Avijit Das / April 22, 2015

High Court Of Punjab & Haryana State Bank of Patiala vs. CIT Section 32, 148 Assessment years 2005-06 to 2007-08

Gujarat H.C : the appellate tribunal is right in law and on the facts in confirming the order of the CIT(A) deleting the disallowance of deduction under Section 10B of the Income Tax Act made by the Assessing Officer by admitting additional evidence in the form of approval granted by the Board of Approval (BOA) to the alleged export oriented Unit

Avijit Das / April 22, 2015

High Court Of Gujarat Pr.CIT vs. ECI Technologies (P.) Ltd. Section 10B Assessment year 2007-08 M. R. Shah And S.H.

Income Tax Case Laws, Section 147, Section 150

Gujarat H.C : the petitioner has prayed for an appropriate writ, direction and order to quash and set aside the impugned notice dated 30.7.2013 issued under section 148 of the Income Tax Act (for short “the Act”) (Annexure A to the petition), by which the assessment for AY 2005-06 is sought to be reopened after a period of six years from the relevant assessment years

Avijit Das / April 22, 2015

High Court Of Gujarat Devendra Somabhai Naik vs. ACIT Section : 150, 147 M. R. Shah And S.H. Vora, JJ.

Bombay H.C : whether the party whose conduct is in question is before the court or has an opportunity of explaining or defending himself

Avijit Das / April 22, 2015

High Court Of Bombay Madhukar B. Thakoor vs. Income Tax Appellate Tribunal Section 254 S.C. Dharmadhikari And A.K. Menon, JJ.

Income Tax Case Laws, Section 147, Section 195, Section 9

Allahabad H.C : the income chargeable to tax at the hands of the assessee for the year 2006-07 has escaped assessment within the meaning of Section 147 of the Act, 1961 in respect of which the assessee was assessable

Avijit Das / April 22, 2015

High Court Of Allahabad Principal Officer, L.G. Electronics (P.) Ltd. vs. ACIT Section 9, 147, 195 Assessment year 2006-07 Arun

Sec. 153A, Section 153

Bombay H.C : the assessee is entitled to deduction under Section 80-IA of the Income Tax Act, 1961 even though activities undertaken by the assessee do not fall within Clause (d) of the Explanation to 80-IA(4) defining the term infrastructure facilities

Avijit Das / April 21, 2015

High Court OfÂ Bombay CIT-II, Thane vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. Section 153A S.C. Dharmadhikari And A.K. Menon, JJ.

Madras H.C : the respondent/assessee is entitled to claim deduction under Section 80-IA

Avijit Das / April 20, 2015

High Court Of Madras CIT vs. Kongoor Textile Process Section 80-IA Assessment year 2010-11 V. Ramasubramanian And Ms. K.B.K. Vasuki,

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