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July 2018

Section 11, Income Tax Case Laws

Rajasthan H.C : The assessee has not invested its funds in the modes specified u/s 11(5) of the IT Act, 1961

Avijit Das / July 31, 2018

High Court Of Rajasthan CIT vs. Modern School Society Section 11, 10(23C) Kalpesh Satyendra Jhaveri & Ashok Kumar Gaur, JJ. […]

Income Tax Case Laws, Sec. 143(3), Sec. 260A, Section 147, Section 148

Karnataka H.C : Reassessment proceedings under Section 147/148 of the Income Tax Act, 1961 for the A.Y. 20/03/2004 could not be undertaken on a mere change of opinion or audit objection raised by the internal auditors of the Department

Avijit Das / July 31, 2018

High Court Of Karnataka CIT & Anr. vs. Gmr Holding Pvt. Ltd. Vineet Kothari & S.Sujatha, JJ I.T.A. No. 58/2012

Income Tax Case Laws, Section 14A

Gujarat H.C : The assessee’s claim for deduction u/s. 80IA of the Income Tax Act, 1961 for generating power for captive consumption, when the assessee had adopted rate on which the GEB supplied power to its consumers ignoring the rate on which power generating company supplied its power to GEB

Avijit Das / July 31, 2018

High Court Of Gujarat Pr. CIT vs. Gujarat State Fertilizers And Chemicals Ltd M.R. Shah & A.Y. Kogje, JJ. Section

Sec. 260A, Income Tax Case Laws, Section 80-IB

Madras H.C : The ITAT is right in disallowing the claim of agricultural income of the assessee, which having failed to appreciate the evidence available on record by traversing beyond the scope of the records and against the findings given by the various statutory and judicial authorities as also the admissions made in the remand report by the assessing officer

Avijit Das / July 30, 2018

High Court Of Madras B. Jayalakshmi vs. ACIT Section 260A(7), 80-IB Asst. Year 1995-96, 1996-97 & 1997-1998 T.S. Sivagnanam &

Wealth Tax Act, Income Tax Case Laws, Section 7

Bombay H.C : The Appellate Tribunal was justified in holding, despite the legal opinion to the contrary, that a Blank Bill of Exchange is a document pregnant with valued and whether such value is the market value of the asset on he va uation date i.e. 31.3.92

Avijit Das / July 28, 2018

High Court Of Bombay Kishindas Ramchand Nagpal vs. Assistant Commissioner Of Wealth Tax And Anr. Section 7 of Wealth Tax

Income Tax Case Laws, Section 226

Bombay H.C : Whether the process adopted or decision made by the authority is malafide or intended to favour someone

Avijit Das / July 27, 2018

High Court Of Bombay Sankalp Recreation Pvt. Ltd. vs. Union Of India & Ors. Section 226 M.S.Sanklecha & Sandeep K.

Income Tax Case Laws

Andhra Pradesh H.C : Refusal in this regard by the registration authorities was at the behest of the Income-tax Department, which claimed a charge over the immovable property sold

Avijit Das / July 26, 2018

High Court Of Andhra Pradesh Leo Edibles & Fats Limited vs. Tax Recovery Officer (Central) Sanjay Kumar & T. Amarnath

Section 246, Sec. 143(2), Section 92B

Madras H.C : the appellant had entered into an international transaction within the meaning of Section 92B of the 1961 Act for Compulsory Convertible Debentures (CCD) of the value of Rs.4,60,32,949/-at book interest of 15% per annum in the assessment year

Avijit Das / July 26, 2018

High Court Of Madras Inno Estates Private Limited vs. Dispute Resolution & Anr. Section 246(1)(a), 92B, 143(2) Asst. Year 2012-2013

Section 147, Income Tax Case Laws, Section 131, Section 148, Section 68

Rajasthan H. C : The assessee-company has furnished the detail particulars of the bank accounts, passport, PAN card, addresses and earnings by the shareholder-cum-Director who had invested money in the assessee-company, particularly when the investment was made through banking channel

Avijit Das / July 25, 2018

High Court Of Rajasthan Shreenath Heritage Liquor Pvt Ltd vs. Pr.CIT Section 68, 131, 147, 148 Asst. Year 2011-12 Kalpesh

Gujarat H.C : the assessee claimed deduction under Section 80IA in respect of undisclosed income admitted before the Settlement Commission

Avijit Das / July 25, 2018

High Court Of Gujarat CIT vs. Income Tax Settlement Commission Section 245D(4) Asst. Year 1999-2000 to 2004-05 M. R. SHAH

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