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Section 16

Sec. 10(14), Sec. 2(24), Sec. 2(24)(iii), Section 14, Section 15, Section 16

Punjab & Haryana H.C : The income from incentive bonus received by the assessee, a Development Officer of the Life Insurance Corporation (LIC) of India, is liable to be taxed under the head of income salary and no deduction against that was admissible under the section relating to the taxing of salary income

Avijit Das / October 27, 1998

High Court Of Punjab & Haryana B.M. Parmar vs. CIT Sections 2(24)(iiia), 10(14), 14, 15, 16(i), 17(1), 17(3) Asst. Year […]

Sec. 16A, Section 16

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the order of the AAC setting aside the assessment on the ground that the WTO should have given reasons for rejecting the report of the valuers ?

Avijit Das / February 7, 1991

High Court Of Allahabad Commissioner Of Wealth Tax vs. Dr. H. Rahman B.P. Jeevan Reddy, C.J. & R.A. Sharma, J.

S.C : Whether, on the facts and in the circumstances of the case, any amount was includible in the assessment of the assessee for the asst. yr. 1957-58 by way of dividend by reference to the value of the shares of the cement company received by it from sugar companies

Avijit Das / November 21, 1990

Supreme Court Of India Rampur Distillery & Chemicals Co. Ltd. vs. CIT Section 16(2) Asst. Year1957-58 S. Ranganathan & K.

Sec. 80U, Section 16

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the learned Tribunal was legally correct in holding that the assessee was not entitled to standard deduction under s. 16(i) on the ground that the remuneration paid to the joint managing director was not salary ?

Avijit Das / September 11, 1990

High Court Of Allahabad Sardar Harpreet Singh vs. CIT Sections 80U, 16(i) Asst. Year1980-81 B.P. Jeevan Reddy, C.J. & R.A.

Sec. 16A, Section 16, Section 27

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is legally correct in holding that a reference made to the Valuation Officer in compliance with the directions of the AAC cannot be a reference under s. 16A of the WT Act ?

Avijit Das / October 3, 1989

High Court Of Madhya Pradesh Commissioner Of Wealth Tax vs. A.A. Patel Sections WT 27(3), WT 16A Asst. Year 1964-65,

Sec. 2(24), Section 15, Section 16, Section 17

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the addition of Rs. 3,600 as perquisite value of the conveyance is not sustainable and the standard deduction admissible under s. 16(1) cannot be restricted ?

Avijit Das / June 12, 1989

High Court Of Kerala CIT vs. C. Narayanan Nair Sections 2(24), 15, 16, 17, Rule 3 Asst. Year 1978-79 K.S.

Sec. 10(14), Section 16

Calcutta H.C :Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the compensatory city allowance received by the assessee under the provisions of Art. 222(2) of the Constitution of India was liable to be included in his total income under the head ‘ Salaries ‘ for the purpose of income-tax assessment ?

Avijit Das / July 24, 1987

High Court Of Calcutta CIT vs. R.R. Bajoria Sections 2(45), 10(14), 16(v) Asst. Year 1970-71, 1971-72, 1972-73 Dipak Kumar Sen

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