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Sec. 36(1)(vii)

Income Tax Case Laws, Sec. 194A, Sec. 36(1)(vii), Sec. 36(1)(Viia), Sec. 36(1)(Viii), Sec.115-O, Section 10, Section 28, Section 36, Section 80-IA, Section 80-IB

Madras H.C : The appellant was not entitled to the exemption under Section 10(23G) of the Income Tax Act in respect of the liquidated damages

Avijit Das / March 1, 2019

High Court Of Madras Infrastructure Development Finance Co. Limited vs. Assistant Commissioner Of Income Tax Section 10, 10(23G), 28, 36, […]

Section 35DDA, Sec. 36(1)(vii), Sec. 41(1)

Punjab & Haryana H.C : the learned ITAT was right in law in upholding the order of CIT(A) in deleting the addition of Rs.90,97,536/-made by the Assessing Officer on account of bad debts written off disregarding the fact that the assessee had failed o prove that the written off debts had actually become bad and also failed to furnish any justification

Avijit Das / August 28, 2017

High Court Of Punjab & Haryana Pr.CIT vs. ECO Auto Components Private Limited Ajay Kumar Mittal & Amit Rawal, JJ

Sec. 36(1)(vii)

Delhi H.C : Where assessee-company consequent upon a scheme of demerger had acquired business of its holding company as going concerns and thereafter continued to run and operate said business, assessee was entitled to write off bad debts, which had been acquired from holding company

Avijit Das / August 10, 2017

High Court Of Delhi CITâ€“VI vs. Times Business Solution Ltd. Assessment Year : 2007-08 Section : 36(1)(Vii) Badar Durrez Ahmed

Sec. 36(1)(vii)

Delhi H.C : the assessee’s claim of debt, the ITAT ought to have dismissed the assessee’s appeal and not remanded the matter to the AO for re-computation of the same as a speculative loss

Avijit Das / July 19, 2017

High Court Of Delhi CIT, Delhi-IV vs. Escotrac Finance & Investments Ltd. Section 36(1)(vii) Assessment year 1993-94 Dr. S. Muralidhar

Sec. 36(1)(vii), Section 36

Allahabad H.C : allowing the assessee’s claim for deduction to the extent of Rs. 6,84,520 on account of rent paid to the hotel close to the factory at Rampur and transit house in contravention of the provisions of section 37(4) read with section 37(5) of the Income-tax Act, 1961

Avijit Das / March 29, 2017

High Court Of Allahabad CIT Vs. Modi Xerox (No.1) Assessment Year : 1990-91 Section : 36(1)(Vii) Rajes Kumar And Pankaj

Sec. 36(1)(vii)

S.C : Whether the Full Bench of the High Court has grossly erred in reversing the finding of the earlier Division Bench that on a correct interpretation of the Proviso to clause (vii) of Section 36(1) and clause (v) to Section 36(2) is only to deny the deduction to the extent of bad debts written off in the books with respect to which provision was made under clause (viia) of the Income Tax Act?

Avijit Das / March 19, 2017

Supreme Court Of India Catholic Syrian Bank Ltd. vs. CIT Assessment Year : 2002-03 Section : 36(1)(Vii) S.H. Kapadia, Cj.

Sec. 36(1)(vii), Section 148

S.C : The revenue challenges the order of the High Court dated 22.02.2011 passed in Writ Petition (LOD) No.140 of 2011 by which the reopening of the assessment of the respondent-assessee (Sumitomo Mitsui Banking Corporation) sought to be made by issuing a notice under Section 148

Avijit Das / July 26, 2016

Supreme Court Of India Deputy Director Of Income-Tax vs. Sumitomo Mitsui Banking Corporation Section 36(1)(Vii), 148 Ranjan Gogoi And Prafulla

Sec. 36(1)(vii)

Delhi H.C : Commissioner (Appeals) can entertain claim of bad debts written off by assessee even during course of appellate proceedings otherwise than by way of a revised return

Avijit Das / August 25, 2015

High Court Of Delhi Pr.CIT vs. Western India Shipyard Ltd. Assessment year 2006-07 Section 36(1)(vii)/(1) Dr. S.Muralidhar And Vibhu Bakhru,

Sec. 36(1)(vii), Section 147, Section 148

Bombay H.C : Whether, on the facts and the circumstances of the case, the Tribunal was justified in cancelling the re-assessment order passed under Section 147 and holding the same as bad in law ?

Avijit Das / January 28, 2015

High Court Of Bombay CIT-II vs. Jet Speed Audio (P.) Ltd. Section 36(1)(vii), 147, 148 Assessment Year : 2005-06 M.S.

Sec. 36(1)(vii), Sec. 36(1)(2), Sec. 36(1)(Viia), Section 254

Bombay H.C : Where Tribunal in respect of withdrawal of deduction under section 36(1)(viia), merely followed its order for preceding assessment year and upheld order passed by Commissioner in a casual manner, same was not justified; matter was to be remanded back to Tribunal

Avijit Das / December 17, 2014

High Court Of Bombay State Bank Of India Vs. DCIT Section : 36(1)(Vii)/(1)/(Viiia)/(2), 254 Assessment Year : 2006-07 S.C. Dharmadhikari

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