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October 2016

Section 32, Section 147

Gujarat H.C : Where Assessing Officer sought to reopen assessment on ground that even though assessee-company had come into existence from 30-8-2003, yet it claimed depreciation for whole year resulting in excess claim of depreciation, in view of fact that prior to formation of company, assessee was operating as a partnership firm and, it had not claimed depreciation in relevant year in said capacity, impugned reassessment proceedings deserved to be set aside

Avijit Das / October 3, 2016

High Court Of Gujarat Anupam Rasayan India Ltd. Vs. ITO Section 32, 147 Assessment year 2004-05 Akil Kureshi And A.J. […]

Punjab & Haryana H.C : The shares have been purchased by appellant to acquire controlling interest and hence not allowable deduction

Avijit Das / October 3, 2016

High Court Of Punjab And Haryana Smt. Satish Bala Malhotra vs. CIT, Jalandhar Section 57 Assessment Year 1997-98 S.J. Vazifdar,

Section 179, Sec. 158BC

Gujarat H.C : the respondents have instead of confronting the petitioner with necessary material why the corporate veil should be lifted and Section 179

Avijit Das / October 3, 2016

High Court Of Gujarat Paras S. Savla vs. ACIT, Circle-8 Section 179, 158BC Block Period 1996-2000 Akil Kureshi And A.J.

Sec. 153A, Section 132, Section 153

Kerala H.C : For the purpose of issuing a notice under Section 153A(1)(a) of the Act calling upon an assessee to file return, is it an imperative that the search under Section 132 of the Act, on the basis of which the notice is sought to be issued, should have resulted in unearthing incriminating material against the assessee?

Avijit Das / October 3, 2016

High Court Of Kerala E.N. Gopakumar vs. CIT (Central) Section 153A, 132 Thottathil B. Radhakrishnan And Mrs. Anu Sivaraman, JJ.

Gujarat H.C : The petitioner has challenged an order dated 25.6.1999 passed by the Settlement Commission under the Income-Tax Act,1961 (for short ‘the Act’) determining the petitioner’s liability under Section 245D(1) of the Act

Avijit Das / October 3, 2016

High Court Of Gujarat Hasmukhlal Thakordas Dalwala vs. CIT & 2 Section 245D Assessment years 1987-88 to 1989-90 Akil Kureshi

Punjab & Haryana H.C : the provisions of Chapter-X of the Income Tax Act, 1961 (for short ‘the Act’) were not applicable to the international transactions undertaken by the petitioner as they were not with its associated enterprises within the meaning of that expression in the Act

Avijit Das / October 3, 2016

High Court Of Punjab And Haryana Shri Vishnu Eatables (India) Ltd. vs. DCIT, Central Circle, Karnal Section 92CA S.J. Vazifdar,

Sec. 43(5), Sec. 28(i), Section 73

Bombay H.C : the Tribunal was justified in deleting the addition of ‘Mark to Market’ Loss of Rs. 78,10,000/- made by the Assessing Officer on account of disallowance of loss on foreign exchange forward contract loss and not appreciating the fact that the said loss was a notional loss and hence cannot be allowed

Avijit Das / October 1, 2016

High Court Of Bombay CIT-16, Mumbai vs. D. Chetan & Co. Section 43(5), 28(i) And 73 Assessment Year 2009-10 M.S.

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