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Section 104

Income Tax Case Laws, Section 104

Punjab & Haryana H.C : the provisions of s. 104 of the IT Act were applicable even to a company which had not declared any dividend

Avijit Das / July 8, 2009

High Court Of Punjab & Haryana Thakur Devi Investments (P) Ltd. vs. CIT Section 104 Asst. Year 1984-85 Adarsh Kumar […]

Section 104, Section 256

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding the order of the CIT(A) ?

Avijit Das / April 20, 2007

High Court Of Bombay : Nagpur Bench CIT vs. Jamnalal Sons Ltd. Sections 104, 256(2) Asst. Years 1983-84, 1984-85, 1985-86,

Rajasthan H.C : Whether, in the facts and circumstances of the case, the order passed by the AO on 31st May, 1982, under s. 104 of the IT Act, 1961, is within limitation under s. 106(b) of the Act ?

Avijit Das / July 12, 2004

High Court Of Rajasthan CIT vs. Jodhana Real Estate Development Corporation (P) Ltd. Sections 104, 106, 153(2A) Asst. Year 1973-74

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in coming to the conclusion that provisions of Section 104 were rightly invoked by the assessing authority and hence additional tax levied under Section 104 was justified?

Avijit Das / March 18, 2004

High Court Of Gujarat Creative Investment (P) Ltd. vs. CIT Sections 104 Asst. Year 1984-85 M.S. Shah & A.M. Kapadia,

Madras H.C: Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that additional tax under s. 104 is leivable ?

Avijit Das / November 17, 2003

High Court Of Madras Tamil Nadu Mercantile Bank Ltd. vs. CIT Section 104 Asst. Year 1985-86 R. Jayasimha Babu &

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the levy of additional tax under s. 104 of the IT Act, 1961 is not justified in the present case?

Avijit Das / February 6, 2002

High Court Of Madras CIT vs. Union Co. (Motors) (P) Ltd. Section 104(2) Asst. Year 1984-85 V.S. Sirpurkar & K.

Income Tax Case Laws, Section 104

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the levy of additional tax under s. 104 of the IT Act, 1961 is not justified in the present case?

Avijit Das / February 6, 2002

High Court Of Madras CIT Â vs. Union Co. (Motors) (P) Ltd. Section 104(2) Asst. Year 1984-85 V.S. Sirpurkar & K.

Delhi H.C : Whether, on the facts and in the circumstances of the case and on a proper construction of the Notification No. S.O. 3210, dt. 8th Aug., 1969, issued by the Central Government, the Tribunal was right in holding that the provisions of s. 104 of the IT Act, 1961, are not applicable to the assessee for the above assessment years ?

Avijit Das / August 8, 2001

High Court Of Delhi CIT vs. Chemical & Metallurgical (P)Ltd. Section 104 Asst. Year 1968-69, 1969-70 Arijit Pasayat, C.J. &

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the capital gains of Rs. 7,45,109 could not be considered for purposes of computing the commercial profits of the assessee-company for the purposes of s. 104 of the IT Act, 1961 ?

Avijit Das / May 25, 2001

High Court Of Delhi CIT vs. Delhi Cattle Breeding Farms (P)Ltd. Sections 104, 109 Asst. Year 1974-75, 1975-76 Arijit Pasayat,

Madras H.C : Whether, on the facts and circumstances of the case and having regard to the provisions of s. 104(2) of the IT Tribunal, the Tribunal was right in holding that the dividend declared after the expiry of the period of twelve months from the end of the relevant previous year, should also be treated as dividend declared for the purposes of s. 104 ?

Avijit Das / November 8, 2000

High Court Of Madras CIT vs. M.F.C. Industries Pvt. Ltd. Section 104(1) Asst. Year 1977-78, 1978-79 R. Jayasimha Babu &

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