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Sec. 28(i)

Kerala H.C : Whether, on the facts and in the circumstances of the case, cannot the amount of Rs. 4,23,681 collected by the assessee and remaining unpaid towards sales-tax be disallowed under s. 43B of the IT Act ?

Avijit Das / July 7, 2006

High Court Of Kerala CIT vs. United Cardamom Auctioners Section 28(i) Asst. Year 1986-87 K.S. Radhakrishanan & V. Ramkumar, JJ. […]

Sec. 28(i), Sec. 43(6), Section 32, Section 43B, Section 45, Section 73, Section 80-I, Section 80HHC

Kerala H.C : the assessee is entitled to deduct the contribution to provident fund in the year of actual payment

Avijit Das / July 5, 2006

High Court Of Kerala CIT vs. Parry Agro Industries Ltd. Sections 28(i), 32, 43(6), 43B, 45, 73, 80HHC, 80-I, Rule

Kerala H.C :the balance of Rs. 21,33,069 remaining in the suspense account is part of sale price and not to be treated as amounts repayable to the parties as and when demanded by them

Avijit Das / June 23, 2006

High Court Of Kerala Travancore Sugars & Chemicals Ltd. vs. DCIT Section 28(i) Asst. Year 1986-87 K.S. Radhakrishnan & V.

Sec. 28(i), Section 145, Section 5

Madras H.C : Whether the Tribunal is right in law particularly in the light of ss. 5 and 145 of the IT Act, 1961, in rejecting the method of accounting adopted by the appellant under which income or loss, as the case may be, arises or accrues by netting dividend against chit loss, only at the end of the chit period of each chit group ?

Avijit Das / June 19, 2006

High Court Of Madras Bilahari Investments (P) Ltd. vs. CIT & Anr. Sections 5, 28(i), 145 Asst. Years 1990-91, 1991-92,

Sec. 28(i), Section 45

Andhra Pradesh H.C : Whether the assessee is dealer in shares or a mere investor in the shares and whether the excess amount of Rs. 2,70,000 received from the sale of 2500 shares in XL Telcom (P) Ltd. is liable to capital gains tax or should be treated as capital receipt ?

Avijit Das / June 9, 2006

High Court Of Andhra Pradesh N.K. Leasing And Construction (P) Ltd. vs. CIT Sections 28(i), 45 Asst. Year 1988-89 Bilal

Sec. 28(i), Section 22

Punjab & Haryana H.C : the assessing authority is justified in taking the action under s. 148 and making reassessment by changing the head of the income from business income to rental income based on the change of opinion and without bringing any material or evidence to justify the issue of notice under s. 148

Avijit Das / May 23, 2006

High Court Of Punjab & Haryana Metal Products Of India vs. CIT Sections 22, 28(i), 147, 148 Asst. Years 1993-94,

Sec. 28(i), Section 145

Delhi H.C : The shares held by the assessee were actually its stock-in-trade and not capital investment as held by the AO

Avijit Das / March 21, 2006

High Court Of Delhi CIT vs. Sahara India Corporation Ltd. Sections 28(i), 145 Asst. Year 1996-97 T.S. Thakur & J.M.

Sec. 28(i), Section 28

Madras H.C : Whether, in the facts and circumstances of the case, the Tribunal was right in law in deleting the addition of Rs. 1,57,133 being the amounts collected towards sales-tax liability and described as ‘contingency deposit’ from the business income of the assessee ?

Avijit Das / February 22, 2006

High Court Of Madras CIT vs. Nazir Basheer & Co. Section 28(i) Asst. Year 1989-90 P.D. Dinakaran & P.P.S. Janarthana

Sec. 28(i), Section 263, Section 28, Section 45

Gujarat H.C : Whether the Tribunal is right in law and on facts in setting aside the order made by the CIT under s. 263 of the IT Act ? (2) Whether the Tribunal is right in law and on facts in observing that the income was required to be taxed as capital gain and not as business income ?

Avijit Das / February 16, 2006

High Court Of Gujarat CIT vs. Rewashanker A. Kothari Sections 28, 28(i), 45, 263 Asst. Year 1987-88 D.A. Mehta &

Sec. 28(i), Section 28

Delhi H.C : The deposit of the margin money by the assessee with the banks was inextricably linked to the furnishing of the bank guarantees by the assessee to the Department of Telecommunications for obtaining a license

Avijit Das / February 13, 2006

High Court Of Delhi CIT vs. Koshika Telecom Ltd. Section 28(i) Asst. Year 1996-97 T.S. Thakur & B.N. Chaturvedi, JJ.

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