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Section 104

Section 104, Section 2

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in upholding the order of the AAC cancelling the order of the ITO passed under s. 104 of the IT Act ?

Avijit Das / July 13, 2000

High Court Of Delhi Additional Commissioner Of Income Tax vs. Motor & General Finance Ltd. Sections 2(18), 2(41), 104 Asst. […]

Bombay H.C : Whether s. 104 of the IT Act, 1961, stood attract to the facts of the case. The assessee is an investment company

Avijit Das / February 21, 2000

High Court Of Bombay CIT vs. Bachhraj & Co. Ltd. Section 104 S.H. Kapadia & A.P. Shah, JJ. ITA No.

Bombay H.C : Whether s. 104 of the IT Act, 1961, stood attract to the facts of the case.

Avijit Das / February 21, 2000

High Court Of Bombay CIT vs. Bachhraj & Co. Ltd. Section 104 S.H. Kapadia & A.P. Shah, JJ. ITA No.

Section 104, Section 80J

Bombay H.C : Whether, on the facts and in the circumstances of the case, the activity of the assessee of producing cinematograph films is an ‘industrial undertaking’ for the purpose of deduction under s. 80J of the IT Act, 1961, for the asst. yrs. 1972-73, 1973-74 and 1974-75 ?

Avijit Das / March 12, 1991

High Court Of Bombay CIT vs. D.K. Kondke Sections 80J, 104, 104(1)(a) Asst. Year 1972-73, 1973-74, 1974-75 T.D. Sugla &

Sec. 2(22), Section 104

Karnataka H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the provisions of s. 104 of the IT Act, 1961, were applicable to the instant case for the asst. yr. 1975-76 ?

Avijit Das / December 13, 1989

High Court Of Karnataka Mysodet (P) Ltd. vs. CIT Sections 104, 2(22) Asst. Year1975-76 K. Shivashankar & S. Rajendra Babu,

S.C : Whether, on the facts and in the circumstances of the case, the assessee-company could not be held to be a company in which the public were substantially interested within the meaning of the Explanation to s. 23A(1) by reason of the fact that the shares of the company carrying not less than twenty-five per cent of its voting power were not, in fact, freely transferable by holders to other members of the public for a large part of the previous year even though they were freely transferable as at the end of the previous year ?

Avijit Das / February 8, 1989

Supreme Court Of India CIT vs. East West Import & Export (P) Ltd. Section 104 R.S. Pathak, C.J. & Ranganath

Sec. 256(2), Section 104, Section 256

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal erred in holding that the payment by the assessee of a larger dividend than that declared would have been unreasonable and in that view cancelling the order made under s. 23A of the Indian IT Act, 1922 ?

Avijit Das / July 4, 1988

High Court Of Calcutta CIT vs. Nawn Estate Pvt. Ltd. Sections 104, 256(2) Asst. Year 1960-61 Ajit Kumar Sengupta &

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the assessee-company is not a company whose business consists wholly or mainly in the dealing in or holding of investments within the meaning of Explanation 2(i) to s. 23A of the Indian IT Act, 1922 ?

Avijit Das / June 4, 1987

High Court Of Calcutta CIT vs. Calcutta Investment Co. Ltd. Section 104 Asst. Year 1961-62 Dipak Kumar Sen & Shyamal

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the provisions of s. 104 of the IT Act, 1961, were applicable to the case of the assessee relating to the asst. yr. 1964-65 ?

Avijit Das / February 20, 1986

High Court Of Calcutta CIT vs. S.B. Electric Mart (P) Ltd. Section 104 Asst. Year 1964-65 Dipak Kumar Sen &

Bombay H.C : The assessment year in question is 1958-59, for which the corresponding accounting year ended on 31st March, 1958.

Avijit Das / June 24, 1982

High Court Of Bombay Favre-Leuba & Co. Ltd. vs. CIT Section 104 Asst. Year 1958-59 M.N. Chandurkar & M.H. Kania,

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