Income Tax Case Laws

All decisions from High Courts and Supreme Court including Authority on Advance Ruling are published here

Sec. 10(29), Sec. 28(i), Section 22

Whether the income of Rs. 11,80,53,083 and Rs. 25,13,561 derived by the appellant from procurement of wheat and paddy as agent of Food Corporation of India/Government is exempt under s. 10(29) of the Act along with rental income from warehouses, the business of the appellant being one integrated

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High Court Of Punjab & Haryana Haryana Warehousing Corporation vs. Assistant Commissioner Of Income Tax Section 10(29), 22, 28(i) Asst. […]

Sec. 37(1), Section 4, Section 5, Section 80-O, Section 80HHB

Bombay H.C : Whether the true scope and correct interpretation of Sec.37(1), 80 HHB & Section 9(1)(i) r/w. Sec.4 & 5 of the Income Tax Act,1961 and other provisions and whether on the facts and circumstances of the case and in law the Hon’ble Tribunal is right in allowing the appeal of the assessee and allowing the deduction of expenditure of Rs.14,31,730/- being the expenditure incurred for exploration and production of oil and gases

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High Court Of Bombay CIT vs. Essar Oil Ltd. Section 37(1), 80HHB, 9(1)(i), 80-O, 4, 5 D. K. DESHMUKH &

Section 80P, Sec. 80P(2)(a)(i)

Karnataka H.C : Whether the finding of the Tribunal that interest received by the assessee from securities and deposits in bank is not attributable to the amount of profits and gains of the business and therefore, does not qualify for exemption under s. 80P(2)(a)(i) of the Act and as assessed under s. 56 of the Act is contrary to law and calls for interference in this appeal ?

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High Court Of Karnataka The Totgars Co-Operative Sale Society Ltd. vs. ITO Section 80P(2)(a)(i), 151 Asst. Year 1991-92 V.G. Sabhahit

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