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Calcutta H.C: Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that there was no relationship of landlord and tenant between the assessee and the persons who hired office accommodation from the assessee is based on any relevant evidence or authority ?

High Court Of Calcutta CIT vs. Shambhu Investment (P) Ltd. Sections 22, 28(i) Y.R. Meena & Ashim Kumar Banerjee, JJ. IT Ref. No. 64 of 1993 16th March, 2001 Counsel Appeared Ram Chandra Prasad, for the Revenue : R.K. Murarka, for the Assessee JUDGMENT ASHIM KUMAR BANERJEE, J. : In compliance with the direction of this …

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the expenditure of Rs. 43,403 did not constitute entertainment expenditure within the meaning of s. 37(2B) and was therefore, not liable to be disallowed ?

High Court Of Delhi CIT vs. Modern Bakeries India Limited Sections 37(2B), 80J, RULE 19A(3) Asst. Year 1973-74 Arijit Pasayat, C.J. & D.K. Jain, J. IT Ref. Nos. 283 & 284 of 1981 11th January, 2001 Counsel Appeared Sanjiv Khanna with Ajay Jha, for the Revenue : None, for the Respondent JUDGMENT ARIJIT PASAYAT, C.J. : …

Madras H.C : Whether the building in which eggs produced by the hens is a factory building in respect of which higher depreciation at double the normal rate should be allowed is the question referred to us by the Tribunal at the instance of the assessee. The assessment year is 1982-83.

High Court Of Madras Siddharth Agencies vs. CIT Sections 32(1), RULE Appendix I, Part I, Item I(2) Asst. year 1982-83 R. Jayasimha Babu & K. Gnanaprakasam, JJ. Tax Case No. 139 of 1988 16th November, 2000 Counsel Appeared P.P.S. Janarthana Raja for Subbaraya Aiyar, for the Assessee : Mrs. Chitra Venkataraman, for the Revenue JUDGMENT R. …

S.C : An agreement to sell was entered into on 6th May, 1994, by respondent No. 3 with respondent Nos. 1 and 2 in respect of property bearing municipal No. C-590, Defence Colony, New Delhi, for a total sale consideration of Rs. 80 lacs.

Supreme Court Of India Appropriate Authority & Anr. vs. R.C. Chawla & Ors. Sections 269UC, 269UD S. Rajendra Babu & K.G. Balakrishnan, JJ. Civil Appeal No. 6049 of 1998 10th May, 2001 Counsel Appeared Shail Kumar Dwivedi, for the Appellants : Geetanjali Mohan, Hari Shankar & Navin Chawla, for the Respondents JUDGMENT RAJENDRA BABU, J. : …

S.C : Whether, on the facts and circumstances of the case, the Tribunal was right in law in having upheld in entirety the disallowance of the assessee’s claim of a sum of Rs. 8,00,063 on account of demurrage and wharfage recovered from the assessee by the North Western Railways, merely because a claim against the contractor was pending for arbitration ?

Supreme Court Of India Punjab Small Industries Corporation Ltd. vs. CIT Section 256(2) B.N. Kirpal, U.C. Banerjee & Brijesh Kumar, JJ. Civil Appeal No. 7353 of 2000, arising out of SLP(C) No. 6378 of 1999 12th December, 2000 ORDER BY THE COURT : Special leave granted. 2. After hearing the counsel for the parties, in our …