Sec. 260A Archives - taxcaselaw.com

Section 132, Sec. 132A, Sec. 153A, Sec. 260A, Section 139, Section 147, Section 149, Section 153, Section 158

Kerala H.C : Where the due date for issue of notice under Section 143(2) had expired, as on the date of search, there could be no re-assessment made by virtue of the provisions under Section 153A; of such matters as available in the returns filed, which stands concluded by sheer efflux of time

Avijit Das / March 19, 2019

High Court Of Kerala CIT vs. K.P. Ummer, Prop. Star Rolling Mill Section 132, 132A, 139, 143(2), 147, 149, 153(1), […]

Sec. 260A, Section 35D

S.C : The respondent-assesse (Bank) was entitled to claim deduction under Section 35-D

Avijit Das / March 15, 2019

Supreme Court Of India Pr.CIT vs. Yes Bank Ltd. Section 260A, 35D Asst. Year 2007-2008 Abhay Manohar Sapre & Dinesh

Section 147, Sec. 260A, Section 148

Madras H.C : Whether the expenditure claimed by the Assessee is to be treated as Revenue Expenditure or Capital Expenditure

Avijit Das / March 14, 2019

High Court Of Madras Hanon Automotive Systems India Private Limited (Previously Known As M/S.Visteon Automotive Systems India Private Limited) Represented

Section 23, Sec. 260A, Sec. 41(1), Section 41

Madras H.C : Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in confirming the assessment of Rs.58,60,105/- as income of the appellant, invoking Section 41(1) of the Income Tax Act?

Avijit Das / March 11, 2019

High Court Of Madras West Asia Exports & Imports (P) Ltd. vs. Assistant Commissioner Of Income Tax Section 23, 41,

Sec. 260A

S.C : The Revenue arises out of the income tax proceedings initiated against the respondent(assessee) on the basis of a search operation which was carried out by the Income Tax Department in assessee’s premises

Avijit Das / February 27, 2019

Supreme Court Of India CIT vs. Rashtradoot (HUF) Section 260A Asst. Year 1987-88 to 1996-97 & 1997-98 Abhay Manohar Sapre

Section 3, Sec. 133A, Sec. 194C, Sec. 194H, Sec. 194J, Sec. 201(1), Sec. 201(1A), Sec. 260A, Section 131, Section 192, Section 201

Bombay H.C : Whether on the facts and in the circumstances of the case and in law, the ITAT was correct in not treating the Hospital Based Consultants (HBCs) as employees and therefore provisions of Section 192 is not applicable?

Avijit Das / February 22, 2019

High Court Of Bombay Pr.CIT (TDS) vs. National Health & Education Society (P.D. Hinduja Hospital & Medical Research Centre) Section

Sec. 260A, Sec. 271(1)(c ), Section 271, Section 32

Madras H.C : Whether the Appellate Tribunal is correct in law in sustaining the levy of penalty u/s 271 (1)(c) of the Act on the rejection of claim of depreciation which was surrendered in the course of the assessment proceedings and farther on the claim of certain expenses which claim was reversed in the same proceedings by the Appellant even though there was total violation of the principles of natural justice as well as the Doctrine of Fair Procedure

Avijit Das / February 7, 2019

High Court Of Madras B. Loganathan vs. ITO Section 32, 260A, 271(1), 271(1)(c) Asst. Year 2000-01 Dr. Vineet Kothari &

Section 10, Sec. 260A, Section 10A, Section 10B, Section 263, Section 70, Section 72, Section 74

Madras H.C : Section 10B(6) was attracted and deduction under Section 10B was to be computed without setting off of any carried forward losses and unabsorbed depreciation of the earlier assessment years

Avijit Das / January 11, 2019

High Court Of Madras Intimate Fashions (India) P. Ltd. vs. Assistant Commissioner Ofincome Tax Section 10A, 10A(1), 10A(1A), 10A(4), 10A(6),

Sec. 143(2), Sec. 260A

Delhi H.C : What is an outgoing of capital and what is an outgoing on account of revenue depends on what the expenditure is calculated to effect from a practical and business poin of view rather than upon the juristic classification of the legal rights, if any, secured, employed or exhausted is the process

Avijit Das / January 10, 2019

High Court Of Delhi ICS Systems Private Limited vs. CIT Section 143(2), 260A Asst. Year 2001-02 Sanjiv Khanna & Anup

Sec. 142(2A), Sec. 143(3), Sec. 260A

Bombay H.C : The disallowance of deputation and other cost by relying on the CIT(A) order, which in turn had relied upon the report of Special Auditors appointed u/S. 142(2A)

Avijit Das / December 17, 2018

High Court Of Bombay Pr. CIT vs. Tulip Hospitality Service Ltd. Section 260A, 142(2A), 143(3) Asst. Year 2004-05 & 2005-06