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Sec. 256(2)

Sec. 256(2), Section 256, Section 80-I, Section 80HH

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case and in view of the provisions of s. 80HH(9), the Tribunal is right in holding that the deduction under ss. 80HH and 80-I are independent deductions and are to be allowed with reference to the gross total income ?

Avijit Das / November 29, 2004

High Court Of Punjab & Haryana CIT vs. S.B. Oil Industries (P) Ltd. Sections 80HH, 80-I, 256(2) Asst. Year 1988-89 […]

Sec. 256(2), Sec. 271(1)(c ), Section 256

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, Tribunal was justified in holding that no penalty under s. 271(1)(c) can be levied in the case of the income assessed on negative figure even though Expln. 4 to s. 271(1) provided for levy of penalty in such cases ?

Avijit Das / October 4, 2004

High Court Of Madhya Pradesh : Indore Bench CIT vs. Chirag Ingots (P) Ltd. Section 256(2), 271(1)(c) Asst. Year 1991-92

Sec. 256(2), Section 256

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the CIT(A)/ Tribunal was right in law in deleting the addition of Rs. 8,13,090 made by the AO on account of undervaluation of closing stock by changing the method of valuation by the assessee ?

Avijit Das / August 5, 2004

High Court Of Punjab & Haryana CIT vs. Haryana Minerals Ltd. Section 256(2) Asst. Year 1981-82 N.K. Sud & Adarsh

Sec. 256(2), Section 52

Punjab & Haryana H.C : Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the provisions of s. 52(2) of the IT Act, 1961, are automatically attracted to a case where the difference in the market price and the apparent consideration was more than 15 per cent ?

Avijit Das / August 5, 2004

High Court Of Punjab & Haryana Sushil Kumar vs. CIT Section 52(2), 256(2) Asst. Year 1982-83 N.K. Sud & Adarsh

Sec. 256(2), Section 256

Rajasthan H.C : Whether the provisions of CPC for issuing of summoning foreign national is possible under law under ss. 75 and 77 r/w O. 26, r. 5, CPC ?

Avijit Das / July 14, 2004

High Court Of Rajasthan : Jaipur Bench CIT vs. Maliram Puranmal Section 256(2) Asst. Year 1972-73, 1973-74, 1975-76 Rajesh Balia

Sec. 256(2), Section 256, Section 271, Section 271B

Madhya Pradesh H.C : No referable question of law within the meaning of s. 256(1) of the Act

Avijit Das / July 2, 2004

High Court Of Madhya Pradesh : Indore Bench CIT vs. Vishnu Prasad Singhal Sections 256(2), 271B Asst. Year 1989-90, 1990-91

Sec. 256(2), Section 256

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, Tribunal was justified in law in allowing the benefits of s. 54F to an assessee who owned another residential house on the date of transfer?

Avijit Das / May 13, 2004

High Court Of Madhya Pradesh : Indore Bench CIT vs. Ajit Singh Khajanchi Sections 256(2) A.M. Sapre & Ashok Kumar

Sec. 256(2), Section 256

Madhya Pradesh H.C : The application made by the Revenue to Tribunal under s. 256(1) of the Act was dismissed giving rise to filing of this application by the Revenue under s. 256(2)

Avijit Das / May 6, 2004

High Court Of Madhya Pradesh : Indore Bench CIT vs. Chunni Lal Premraj & Company Section 256(2) A.M. Sapre &

Sec. 256(2), Section 256

Madhya Pradesh H.C : This is an application made by the Revenue (IT Department) under s. 256(2) of the IT Act, requesting this Court to call for the reference on the question proposed for being answered by this Court under s. 256(1) of the IT Act.

Avijit Das / May 6, 2004

High Court Of Madhya Pradesh : Indore Bench CIT vs. Ajay Kumar Shankar Lal Agarwal Section 256(2) A.M. Sapre &

Madhya Pradesh H.C : This is an application made by the assessee under s. 256(2) of the IT Act requiring the Tribunal to refer the question of law proposed by the assessee for being answered by this Court under s. 256 (1) of the IT Act.

Avijit Das / April 28, 2004

High Court Of Madhya Pradesh : Indore Bench State Bank Of Indore vs. CIT Section 256(2) Asst. Year 1973-74, 1974-75,

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