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Section 28

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

Delhi H.C : Whether the assessee’s claim that there was a loss and/or it was a capital loss is legally tenable

Avijit Das / May 15, 2015

High Court Of Delhi Ircon International Ltd. vs. DCIT Section 28(i) Assessment year 1983-84 S. Ravindra Bhat And R.K. Gauba, […]

Income Tax Case Laws, Sec. 28(i), Section 45

Calcutta H.C : the learned Tribunal below committed substantial error of law by not analyzing the facts of the instant case to determine whether the income of the assessee was required to be treated as income from business and not short-term capital gain since the main motive of the assessee was to earn profit by trading on shares rather than to earn dividend by investing the same

Avijit Das / May 12, 2015

High Court Of Calcutta CIT, Kolkata-III vs. Merlin Holding (P.) Ltd. Section : 45, 28(i) Assessment years : 2005-06 and

Income Tax Case Laws, Sec. 28(i), Section 45

Calcutta H.C : the total amount of Capital Gain for Rs.39,18,709/- as shown by the assessee in its return of income is being taken as Business Income instead of Capital Gain as claimed by the assessee

Avijit Das / May 12, 2015

High Court Of Calcutta CIT, Kolkata-IV vs. H K Financiers (P.) Ltd. Section 45, 28(i) Assessment year 2007-08 Girish Chandra

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

Delhi H.C : Whether the finding of the Income-tax Appellate Tribunal accepting the genuineness of the loss as declared in respect of shares purchased and sold or held as stock-in-trade is perverse?

Avijit Das / April 30, 2015

High Court Of Delhi CIT vs. Vishishth Chay Vyapar Ltd. Section 28(i) Assessment years 1997-98 to 1999-2000 S. Ravindra Bhat

Bombay H.C : the amount received by the Appellant from Thermo was taxable as business income under the provisions of section 28(va) of the Act, despite the fact that the Appellant was not carrying on any business in the relevant previous year

Avijit Das / April 13, 2015

High Court Of Bombay Arun Toshniwal, Mumbai vs. DCIT 1(3) Section 28(va) S.C. Dharmadhikari And A.K. Menon, JJ. IT Appeal

Bombay H.C : the ITAT was justified in directing the Assessing Officer to adopt the value of the closing stock as declared by the assessee which is not in accordance with the principles laid down under the provision of Section 145A(a) of the Income Tax Act

Avijit Das / April 13, 2015

High Court Of Bombay CIT-1, Mumbai vs. Indian Rare Earths Ltd. Section : 28(i) Assessment Years : 2002-03 to 2004-05

Income Tax Case Laws, Sec. 28(i), Section 22, Section 24

Bombay H.C : the Hon’ble Income Tax Appellate Tribunal was justified in directing the Assessing Officer to tax the rental income of Rs.45,57 lakhs as ‘income from house property’ and to allow deduction u/s 24 ignoring the fact that the income was received from the business asset of unsold flats shown as closing stock

Avijit Das / April 9, 2015

High Court Of Bombay CIT-12, Mumbai vs. Sane & Doshi Enterprises Section : 22, 24, 28(i) S.C. Dharmadhikari And A.K.

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

S.C : Assessment year 1983-1984 and the entire income was through letting out of the aforesaid two properties namely, “Chennai House” and “Firhavin Estate”

Avijit Das / April 9, 2015

Supreme Court Of India Chennai Properties & Investments Ltd. vs. CIT, Central -III, Tamil Nadu Section 28(i),22 A.K. Sikri And

Sec. 28(i), Section 80-IB

Punjab & Haryana H.C : The transport subsidy amounting to Rs. 16,11,477/- which was never received by the assessee and for which merely a claim was lodged with the Jammu & Kashmir Government could be treated as income accrued and taxed in the hand of the assessee

Avijit Das / April 6, 2015

High Court Of Punjab & Haryana Maken Cement Industries, Kathua vs. CIT, Amritsar Section 28(i), 80-IB Assessment Year 2002-03 S.J.

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

Delhi H.C : Whether, on the facts and circumstances of this case, the Tribunal was justified in directing the Assessing Officer to allow deduction of the losses at Rs.111/- per NCD as a business loss

Avijit Das / March 20, 2015

High Court Of Delhi CIT vs. Abhinandan Investment Ltd. Section 28(i) S. Ravindra Bhat And R.K. Gauba, JJ. IT Appeal

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