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Section 17

Sec. 27A, Section 17, Section 27

Rajasthan H.C : The initiation of proceedings under s. 17 of the WT Act after the expiry of four years from the end of relevant assessment years in question namely, 1981-82, 1982-83 and 1983-84 were barred by time and also that the proceedings were bad because notices have not been issued to all the members of the erstwhile HUF which has since been partitioned.

Avijit Das / May 22, 2001

High Court Of Rajasthan Commissioner Of Wealth Tax vs. Sewalal Gafarlal Sections WT 17, WT 27A Asst. Year 1981-82, 1982-83, […]

Sec. 17(2), Section 195

Madras H.C : The assessee is an employee of an Italian company—Italviscose Eastern Trading S.P.A. Milan, which had entered into an agreement with South India Viscose Ltd. in connection with the expansion project of the latter company’s pulp plant.

Avijit Das / December 20, 2000

High Court Of Madras CIT vs. Marco Brandolin Sections 17(2), 195 R. Jayasimha Babu & K. Gnanaprakasam, JJ. Tax Case

Sec. 17(2), Section 195

Madras H.C : The assessee is an employee of an Italian company—Italviscose Eastern Trading S.P.A. Milan, which had entered into an agreement with South India Viscose Ltd.

Avijit Das / December 20, 2000

High Court Of Madras CIT vs. Marco Brandolin Sections 17(2), 195 R. Jayasimha Babu & K. Gnanaprakasam, JJ. Tax Case

Section 15, Section 17

S.C : Whether the amount of Rs. 26,221 being 1/3rd of the sum of Rs. 78,663 paid to Life Insurance Corporation (LIC) by Sarangpur Mills for purchase of deferred annuity policy is includible in the hands of the assessee as income chargeable under the head ‘Salaries’ ?

Avijit Das / November 15, 2000

Supreme Court Of India CIT vs. Navnit Lal Sakar Lal Etc. Sections 15, 17 Asst. Year 1973-74, 1974-75 S.P. Bharucha

Sec. 17(1), Section 17

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is legally correct in holding that s. 89(1) was applicable to the assessee’s case ?

Avijit Das / November 3, 2000

High Court Of Delhi CIT vs. S.N. Chadha Sections 17(1)(va), 17(3)(ii), 89(1) Asst. year 1972-73 Arijit Pasayat, C.J. & D.K.

Sec. 17(1), Section 17

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is legally correct in holding that s. 89(1) was applicable to the assessee’s case ?

Avijit Das / November 3, 2000

High Court Of Delhi CIT vs. S.N. Chadha Sections 17(1)(va), 17(3)(ii), 89(1) Asst. year 1972-73 Arijit Pasayat, C.J. & D.K.

Section 16, Section 17

Bombay H.C : Whether, on the facts and circumstances of the case, the Tribunal is justified in holding that 25 per cent deduction is admissible at the threshold from the incentive bonus received by the assessee, a Development Officer of LIC of India which is assessable under the head “income from salaries.

Avijit Das / October 13, 2000

High Court Of Bombay CIT vs. Gopal Krishna Suri & Ors. Sections 16(i), 17(1)(iv) S.H. Kapadia & V.C. Daga, JJ.

Sec. 17(1)(a), Section 17, Wealth Tax Act

Delhi H.C : Whether on the facts and in the circumstances of the case, the Tribunal was right in law in concluding that the WTO had no jurisdiction to consider in the present reassessment proceedings initiated under s. 17(1)(a) of the WT Act for the two asst. yrs. 1966-67 and 1967-68 the question of valuation of the two immovable properties the one at 15, Barakhamba Road, and the other at Paharganj at New Delhi and enhanced the valuation of the said two properties while completing the said reassessments under s. 17(1)(a) of the Act ?

Avijit Das / July 6, 2000

High Court Of Delhi Commissioner Of Wealth Tax vs. D.R. Vadera L/H Of Hans Rajvadera Section WT 17(1)(a) Asst. Year

S.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in upholding the order of the CIT(A) who deleted the addition of Rs. 93,640 made by the ITO under s. 40A(5)?

Avijit Das / April 10, 2000

Supreme Court Of India V.M. Salgaocar & Bros. (P) Ltd. Etc. vs. Commissioner Of Income Tax Etc. Sections 17(2), 40A(5),

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in including excise duty paid on goods lying at the company’s depot at the end of the year in value of the closing stock of finished goods?

Avijit Das / November 25, 1998

High Court Of Bombay J.K. Helene Curtis Limited vs. CIT Sections 17(3), 40A(5) Dr. B.P. Saraf & Dr. Pratibha Upasani,

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