Month: December 2018

Delhi H.C : The petitioner impugns the constitutional validity of Section 234E of the Income Tax Act, 1961 (the ‘Act’) and also seeks quashing of the fee imposed upon the petitioner as an assessee by the tax department and upheld by the Commissioner of Income Tax (Appeals)

High Court Of Delhi Biswajit Das vs. Union Of India & Ors. Section : 234E Sanjiv Khanna & Anup Jairam Bhambhani, JJ. W.P. (C) No. 9410/2014 20th December, 2018 Counsel Appeared: Abhinav, Adv. for the Petitioner.: Suparana Srivastava, CGSC, SanjnaDua, Adv. for R-1, Zoheb Hossain, Sr. St. Counsel, Piyush Goyal, Adv. for R2-3. for the Respondent. …

Madhya Pradesh H.C : the petitioner/company has filed its return of income for the assessment year 2011-12 on 30.03.2012 declaring the income as nil

High Court Of MP Etiam Emedia Limited vs. ITO Section 147, 148 Asst. Year 2011-12 S.C. Sharma & Virender Singh, JJ. Writ Petition No. 28177/2018 19th December, 2018 Counsel Appeared: P.M. Choudhary, Learned Senior Counsel, Anand Prabhawalkar, Learned Counsel for the Petitioner.: Veena Mandlik, Learned Counsel for the Respondent. S.C. SHARMA, J.: The petitioner before this …

Bombay H.C : The disallowance of deputation and other cost by relying on the CIT(A) order, which in turn had relied upon the report of Special Auditors appointed u/S. 142(2A)

High Court Of Bombay Pr. CIT vs. Tulip Hospitality Service Ltd. Section 260A, 142(2A), 143(3) Asst. Year 2004-05 & 2005-06 Akil Kureshi & M. S. Sanklecha, JJ. ITA NO. 835 OF 2016 With 836 OF 2016 17th December, 2018 Counsel Appeared: Suresh Kumar for the Appellant.: Percy Pardiwalla, Sr. Advocate with Atul Jasani for the Respondent …

Kerala H.C : Was the assessee’s undertaking a new one and not formed merely by transfer of plant and machinery from the lessor company ?

High Court Of Kerala Stabilix Solutions (P) Ltd. Vs. ITO Section 10B(1), 10B(2), 10B(2)(iii) Asst. Year 2004-05 K.Vinod Chandran & Ashok Menon, JJ. ITA.No. 32 of 2011 17th December, 2018 Counsel Appeared: E.K. Nandakumar (SR.), P.Gopinath (SR.), K.John Mathai, P.Benny Thomas for the Petitioner.: P.K.R. Menon, Sr.Counsel, GOI (Taxes), Jose Joseph, SC for the Income Tax. …

Karnataka H.C : Agreement between the assessee and Smt. Vandana Poddar dated 24.05.2004 (seized documents A/BP/1) to pay her Rs.11 Crores and the payment of Rs. 11.05 Crores by MEL at the instance of the assessee who was the MS and the shareholder to M/s. Solid Real Estate Private Limited and in turn to Smt. Vandana Poddar would amount to deemed dividend as per Section 2(22)(e) of the Act, and the judgments of the Apex Court in 229 ITR 444, 290 ITR 893

High Court Of Karnataka CIT (Central) And Anr. vs. Basant Poddar Section 2(22)(e), 132, 142(1), 143(2), 153A Asst. Year 2004-2005 Ravi Malimath & K. Natarajan, JJ. Income Tax Appeal No.73 of 2010 10th December, 2018 Counsel Appeared: K.V. Aravind, Adv. for the Petitioner.: A.Shankar, Sr. Counsel, M. Lava, Adv. for the Respondent. RAVI MALIMATH J.: The …

Kerala H.C : The expenditure incurred on the foreign tour of the wife of a Senior Executive of the company, in connection with the medical treatment of the said Executive is not an allowable deduction under the Income Tax Act, 1961, on the ground that she has no locus standi with the Company

High Court Of Kerala Harrisons Malayalam Ltd. vs. CIT K.Vinod Chandran & Ashok Menon, JJ. ITR.No. 1 of 2003 6th December, 2018 Counsel appeared: M. Gopikrishnan Nambiar, Joson Manavalan, K. John Mathai, Kuryan Thomas, Paulose C. Abraham, P. Gopinath for the Petitioner.: P.K. Ravindranatha Menon, SR.SC, GOI (Taxes), Jose Joseph, SC, for Income Tax VINOD CHANDRAN, …
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