Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Section 145

Bombay H.C : Whether the AO was justified in invoking the proviso to s. 145(1) of the IT Act, 1961, on the ground that the net method adopted by the assessee resulted in understatement of profits ?

Avijit Das / August 14, 2000

High Court Of Bombay CIT vs. Indo Nippon Chemical Co. Ltd. Section 145(1) proviso Asst. Year 1989-90 S.H. Kapadia & […]

Section 145, Section 5

Kerala H.C : Whether, on the facts and in the circumstances of the case, on account of incorporation of s. 145 of the IT Act, 1961 w.e.f. 1st Oct., 1991, in s. 21 of the Interest-tax Act, 1974 and the overriding effect of s. 21 over s. 5, by which the interest-tax has to be levied only on the interest income computed, based on the method of accounting regularly employed by the assessee, the Tribunal was correct in law in concluding that the AO has rightly made the computation of the interest on accrual basis, rejecting the cash system of accounting accepted for the assessment under the IT Act, 1961?

Avijit Das / December 18, 1999

High Court Of Kerala Kerala State Industrial Development Corporation Ltd. vs. CIT Sections 5, 145, INT 4, INT 5, INT

Section 145, Section 4

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case and the valuation of the stock-intrade, i.e., land at Rs. 6-1/2 lakhs on the opening date of the accounting year, the Tribunal was justified in holding that the valuation has no relevance and the land could be valued at Rs. 27 lakhs and further holding that there was no escapement of income ?

Avijit Das / September 14, 1998

High Court Of Andhra Pradesh CIT vs. Agarwal Enterprises Sections 145, 4 Asst. Year 1981-82 Ms. S.V. Maruthi & T.

Sec. 40A(3), Section 145

Allahabad H.C : There was no question of any disallowing in a case where the assessee’s income is computed by application of gross profit rate on sales as shown

Avijit Das / May 28, 1997

High Court Of Allahabad CIT vs. Banwarilal Banshidhar Sections 40A(3), 145(1) proviso Asst. Year 1971-72 Om Prakash & S.L. Saraf,

Section 145, Section 170

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that on the dissolution of the assessee-firm consequent upon the transfer of the business to a limited company it was (sic) necessary to value the stocks as per their market value?

Avijit Das / September 20, 1996

High Court Of Kerala CIT vs. S. Koder Sections 170, 145 Asst. Year 1981-82 V.V. Kamat & K. Narayana Kurup,

Sec. 2(24), Section 145

Orissa H.C : Whether, on the facts and in the circumstances of the case, the amount of Rs. 2,32,000 which is relatable to the execution of the contract in the years 1966-67 to 1968-69 is taxable in the hands of the assessee for the year 1977-78 ?

Avijit Das / June 28, 1991

High Court Of Orissa B.P.R. Construction vs. CIT Sections 145, 2(24) Asst. Year 1977-78 B.L. Hansaria, C.J. & D.M. Patnaik,

Sec. 37(3), Sec. 37(4), Section 145, Section 37, Section 80-I

Bombay H.C : Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the assessee was entitled to the deduction of both the amounts of Rs. 12,84,200 and Rs. 14,39,543, respectively, being the actual payment of bonus and the provision for the payment of bonus during the previous year ?

Avijit Das / March 27, 1991

High Court Of Bombay CIT vs. West Coast Paper Mills Ltd. Sections 145, 37(3), 37(4), 80-I Asst. Year 1971-72 T.D.

Section 145, Section 147

S.C : Whether, on the facts and circumstances of the case, the reassessment made on the assessee firm for the asst. yr. 1961-62 under s. 147 of the IT Act is valid in law ?

Avijit Das / February 21, 1991

Supreme Court Of India A.L.A. Firm vs. CIT Sections 145, 147, 147(b) Asst. Year 1961-62 S. Ranganathan, N.M. Kasliwal &

S.C : These appeals by certificate arise from the judgment dt. 22nd Aug., 1974, of the Calcutta High Court in IT Ref. No. 9 of 1970 [British Paints India Ltd. vs. CIT (1978) 111 ITR 53 (Cal) : TC2R.122] concerning the asst. yrs. 1963-64 and 1964-65, relevant to the accounting years ended 31st Dec., 1962, and 31st Dec., 1963.

Avijit Das / December 13, 1990

Supreme Court Of India CIT vs. Britsh Paints India Ltd. Sections 145, 145(1) Asst. Year 1963-64, 1964-65 T. Kochu Thommen

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the addition of Rs. 11,49,000 made by the ITO on account of undervaluation of closing stock of tea?

Avijit Das / February 21, 1990

High Court Of Calcutta CIT vs. Hoolungooree Tea Co. Section 145 Asst. Year 1978-79 Suhas Chandra Sen & Bhagabati Prasad

Post pagination

← Previous 1 … 22 23 24 25 Next →

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top