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Section 28

Income Tax Case Laws, Sec. 28(i), Section 22, Section 27, Section 28

S.C : the appellant was owner of the shopping centre within the meaning of Section 22 read with Section 27

Avijit Das / May 9, 2017

Supreme Court Of India Raj Dadarkar & Associates vs. ACIT, CC-46 Section 22, 27, 28(i) A.K. Sikri And Ashok Bhushan, […]

Section 147, Sec. 28(i), Section 28

Madras H.C : Notice under Section 148 of the Act was issued to the petitioner on the ground that there was an escapement of income, for the reason that the petitioner/assessee had failed to offer to tax under the head “capital gains”

Avijit Das / April 4, 2017

High Court Of Madras Martech Peripherals (P.) Ltd. vs. DCIT, Company Circle IV(1), Chennai Section 147, 28(i) Assessment year 2008-09

Section 45, Sec. 28(i), Section 28

Gujarat H.C : Motive of transactions admittedly was earning the profit (maximization of wealth in words of assessee) coupled with huge number transactions 160 sales to 123 purchases, with very less holding period, many were less than a month, transaction to stock ration was as high as 4

Avijit Das / February 2, 2017

High Court Of Gujarat CIT-1 vs. Tejas Securities Section 45, 28(i) Assessment years 2008-09 and 2009-10 M.R. Shah And B.N.

Andhra Pradesh H.C : The Tribunal is correct in law in not upholding the decision of the A.O treating the rent receipt as income from house property when the source of income as exploitation of building on a leased land belonging to the partner of the firm

Avijit Das / January 30, 2017

High Court Of Andhra Pradesh Pr.CIT, Guntur vs. Sri Bharathi Warehousing Corporation Section 28(i) Assessment Year 2008-09 Sanjay Kumar And

Sec. 28(i), Section 28

S.C : Whether subvention was capital or revenue receipt, was sought to be answered by the High Court by making a reference to two decisions of this Court in Sahney Steel & Press Works Ltd. v. CIT [1997] 94 Taxman 368 and CIT v. Ponni Sugars & Chemicals Ltd. [2008] 174 Taxman 87

Avijit Das / December 7, 2016

Supreme Court Of India Siemens Public Communication Network (P.) Ltd. vs. CIT, Bangalore Section 28(i) Assessment Years 1999-2000 To 2001-02

Sec. 28(i), Section 28

S.C : Application for oral hearing is rejected.

Avijit Das / November 30, 2016

Supreme Court Of India Preetam Singh Luthra vs. CIT-II Section 28(i) Assessment Year 2006-07 Ranjan Gogoi And Prafulla C. Pant,

Gujarat H.C : Account of receipt of membership fees treating the same as Capital Receipt

Avijit Das / November 16, 2016

High Court Of Gujarat Pr. CIT-2 vs. Gulmohar Green Golf & Country Club Ltd. Section 28(i) Assessment Year 2008-09 M.

Sec. 28(i), Section 28

Gujarat H.C :Whether, the Income Tax Appellate Tribunal has substantially erred in law and on facts, in deleting the addition, of Rs. 1,75,15,680/- made on account of receipt of membership fees treating the same as Capital Receipt

Avijit Das / November 16, 2016

High Court Of Gujarat Pr. CIT-2 vs. Gulmohar Green Golf & Country Club Ltd. Section 28(i) Assessment Year 2008-09 M.

Sec. 28(i), Section 254

Bombay H.C : The Assessing Officer was not correct in assessing the amount of ‘on-money’ as disclosed by the assessee in its returns of income instead of the sums of Rs.8,16,000/- and Rs.2,02,000/- as worked out by the Assessing Officer himself at page 5 of the assessment order for the assessment year 1987-88

Avijit Das / November 15, 2016

High Court Of Bombay Parmanand Builders (P.) Ltd. vs. CIT, Mumbai City-VI Section 28(I),254 Assessment Years 1987-88 And 1988-89 M.S.

Sec. 43(5), Sec. 28(i), Section 73

Bombay H.C : the Tribunal was justified in deleting the addition of ‘Mark to Market’ Loss of Rs. 78,10,000/- made by the Assessing Officer on account of disallowance of loss on foreign exchange forward contract loss and not appreciating the fact that the said loss was a notional loss and hence cannot be allowed

Avijit Das / October 1, 2016

High Court Of Bombay CIT-16, Mumbai vs. D. Chetan & Co. Section 43(5), 28(i) And 73 Assessment Year 2009-10 M.S.

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