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Sec. 2(13)

Sec. 2(13), Section 22, Section 28

Gujarat H.C : Whether, the Tribunal is right in law in confirming the order made by the CIT(A) allowing the assessee’s claim of depreciation ?

Avijit Das / November 21, 2002

High Court Of Gujarat CIT vs. Sarabhai (P) Ltd. Sections 2(13), 22, 28 Asst. Year 1974-75, 1975-76 A.R. Dave & […]

Sec. 2(13), Sec. 234B, Sec. 260A, Section 260

Punjab & Haryana H.C : The first issue relates to the computation of profit on the sale of plot which had been assessed by the assessing authority as adventure in the nature of trade whereas the CIT(A) directed the same to be taxed under the head “Capital gains”

Avijit Das / November 12, 2002

High Court Of Punjab & Haryana CIT vs. Sushila Devi Jain Sections 2(13), 234B, 260A N.K. Sodhi & Virender Singh,

Sec. 144B, Sec. 2(13), Sec. 28(i), Section 144

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the income derived by the assessee from lease of horses and sale of horses arising out of a ‘hobby’ and cannot be taxed under the IT Act ?

Avijit Das / October 10, 2002

High Court Of Madras M. CT. Muthiah (HUF) vs. CIT Sections 2(13), 28(i), 144B Asst. Year 1978-79 V.S. Sirpurkar &

Sec. 2(13), Sec. 2(14), Section 5

Madras H.C : The receipts from lease and sale of horses are assessable as income in the hands of the assessee ?

Avijit Das / October 10, 2002

High Court Of Madras Mrs. Kamala Muthia vs. CIT Sections 2(13), 2(14), 5, 28(i), 45(1) Asst. Year 1980-81 V.S. Sirpurkar

Sec. 2(13), Section 161, Section 22

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessment made on the receiver in the status of ‘AOP’ could not be sustained ?

Avijit Das / August 23, 2001

High Court Of Madras CIT vs. M.S. Menon Sections 2(31), 22, 161 Asst. Year 1980-81 R. Jayasimha Babu & C.

Sec. 2(13), Sec. 260A, Sec. 32(1), Section 260

Gujarat H.C : Whether the Tribunal is right in law and on facts in allowing the assessee’s claim for depreciation on plant and machinery of fabric division amounting to Rs. 1,11,96,701?

Avijit Das / August 4, 2000

High Court Of Gujarat Assistant Commissioner Of Income Tax vs. Ashima Syntex Ltd. SectionsÂ 2(13), 32(1), 260A Asst. Year 1993-94

Sec. 2(13), Section 22, Section 28, Section 5

Madras H.C : the assessee was carrying on business and hence the income of the assessee should be computed under the head ‘Business’ and not under the heads ‘Income from house property’ and ‘Income from other sources’

Avijit Das / April 10, 1996

High Court Of Madras CIT vs. Amalgamations Ltd. Sections 2(13), 5, 22, 28, 37(1), 56, 72 Asst. Year 1977-78, 1978-79

Sec. 2(13), Section 4

Bombay H.C : the income from business, share income from partnership firms and interest earned on bank accounts have to be assessed in the hands of the `Body of Individuals’ consisting of Mr. and Mrs. Modu Timblo

Avijit Das / April 23, 1993

High Court Of Bombay CIT vs. Modu Timblo Sections 2(31), 4, 5A, 14, 26, 28, 56, 80C Asst. Year 1973-74,

Sec. 2(13), Section 2

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the unabsorbed depreciation could not be set off against income under the head `other sources’ derived during the accounting year relevant to asst. yr. 1972-73 unless there was business income?

Avijit Das / September 7, 1992

High Court Of Gujarat Anant Mills Ltd. (In Liquidation) vs. CIT Sections 2(13), 32(1), 256 Asst. Year 1971-72, 1972-73 S.B.

Sec. 2(13), Sec. 64(1)(i), Section 147, Section 64

Karnataka H.C : The ITO’s action under s. 147(b) on the basis of audit objection amounted to ‘change of opinion’

Avijit Das / February 11, 1991

High Court Of Karnataka CIT vs. Herekar’s Hospital & Maternity Home Sections 64, 64(1), 2(13), 147, 147(b) K. Shivashankar Bhat

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