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Section 15

Section 15, Section 192

Madras H.C : Whether the Income Tax Law is a-political, a-religious in character, whether the character and attributes of the recipient of an income determines the taxability or the character of the receipt of income

Avijit Das / March 20, 2019

High Court Of Madras Union Of India (Rep. By The Secretary Ministry Of Finance) And Ors. vs. The Society Of […]

Section 15, Sec. 10(4), Section 16, Section 17

S.C : Where assessee, a Development Officer of LIC, received incentive bonus prior to 1-4-1989 and claimed deduction of 40 per cent of same stating that he had incurred expenditure to extent of 40 per cent of incentive bonus for canvassing business, assessee was entitled only for permissible deductions under section 16

Avijit Das / August 1, 2013

Supreme Court Of India T.K. Ginarajan vs. CIT, Cochin Section : 15, 10(4), 16, 17 Sudhansu Jyoti Mukhopadhaya And Kurian

Bombay H.C : tax borne by the employee is not part of the pay

Avijit Das / September 25, 2012

High Court Of Bombay CIT Vs. Jaydev H. Raja Assessment Year : 1994-95 Section : 15 J.P. Devadhar And M.S.

Section 15, Section 154, Section 17

Delhi H.C : Whether tax paid by employer in respect of ‘salary’ paid to expatriate employees is ‘salary’ under rule 3 of Income-tax Rules, 1962, for purpose of computing value of perquisites in respect of rent free accommodation provided to said employees

Avijit Das / June 3, 2011

High Court Of Delhi Mitsubishi Corporation vs. CIT Assessment Years : 1996-97 To 1998-99 Section : 15,17,154 A.K. Sikri And

Section 15, Section 17, Section 192

Delhi H.C : the assessee was not an assessee in default for short/non-deduction of tax at source on account of banquet and restaurant tips collected and paid by it to its employees

Avijit Das / March 11, 2011

High Court Of Delhi CIT , TDS vs. ITC Ltd. Assessment Years : 2003-04 To 2005 Section : 15,17, 192

Income Tax Case Laws, Sec. 16A, Section 10, Section 11, Section 15, Section 16, Section 5, Section 6, Section 7, Section 9

S.C : In the case of Stock Exchange, Ahmedabad (supra), the question which arose for determination was whether after the demise of a stock-broker could he be declared a defaulter by the Exchange ?

Avijit Das / September 9, 2010

Supreme Court Of India Techno Shares & Stocks Ltd. & ORS. vs. CIT Section 32(1)(ii), BSE Bye-laws, 400 Bombay Stock

Sec. 17(1), Section 15, Section 17

Calcutta H.C : Whether the respective sums shown as salary in the return for the asst. yrs. 1993-94, 199596 and 1996-97 shall be treated as income assessable under s. 15 or under s. 56 of the IT Act, 1961 ?

Avijit Das / August 5, 2005

High Court Of Calcutta Sajid Mowjee vs. Income Tax Officer Sections 15, 17(1)(iv) Asst. Years 1993-94, 1995-96, 1996-97 D.K. Seth

Section 15, Section 16, Section 28

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in directing the AO to consider the claim of deduction on account of expenses incurred against income from incentive bonus, held assessable as income under the head ‘salary’ ?

Avijit Das / April 1, 2005

High Court Of Allahabad CIT vs. Ramesh Chandra Agarwal Section 15, 16(i), 28 Asst. Year 1988-89, 1989-90 R.K. Agrawal &

Sec. 234B, Sec. 234C, Sec. 260A, Section 15, Section 260, Section 28

Punjab & Haryana H.C : Whether, on the facts and circumstances of the case, in the absence of any direction in the assessment order for levy of interest under ss.234B & 234C of the IT Act, 1961, the AO could charge such interest while computing the tax liability ?

Avijit Das / July 27, 2004

High Court Of Punjab & Haryana K.K. Kansal vs. CIT Sections 15, 28, 234B, 234C, 260A Asst. Year 1997-98 N.K.

Section 15, Section 16

Uttaranchal H.C : the impugned notification is issued in purported exercise of power conferred on the CBDT by s. 295 of the IT Act, 1961, r/w s. 17(2) and s. 192(2C) of the IT Act; that by virtue of the impugned notification, the CBDThas purported to supplement s. 17(2)

Avijit Das / November 17, 2003

High Court Of Uttaranchal National Federation Of Insurance Field Workers Of India & Anr. vs. Union Of India & Ors.

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