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Section 30

Section 30, Sec. 193C, Section 192, Section 193, Section 38

Bombay H.C : the AO in disallowing reimbursement of administrative expenses to the tune of Rs.2,39,64,463/-for non deduction of TDS u/s 40(a)(ia)

Avijit Das / September 4, 2017

High Court Of Bombay CIT vs. ITD CEM India JV Section 30 to 38, 40(ba), 193C, 192 Asst. Year 2008-2009 […]

Section 30, Section 32

Bombay H.C : cost of repair/reconstruction of the tenanted premises is revenue in nature and allowable as deduction u/s. 30(a)(1) and thereby erred in deleting the disallowance made by the A.O. treating the same as capital in nature

Avijit Das / March 20, 2017

High Court Of Bombay CIT, Central-II, Mumbai vs. Talathi and Panthaky Associated (P.) Ltd. Assessment Year : 2003-04 Section ;

Delhi H.C : The expenditure for laying/fixing marble flooring is not covered under ‘Current Repairs’ as defined in Section 30(a)(ii) of the Income Tax Act, 1961 read with the Explanation

Avijit Das / August 22, 2013

High Court Of Delhi Surinder Madan vs. ACIT, Circle-22(1), New Delhi Assessment Year : 2007-08 Section : 30 Sanjiv Khanna

Madras H.C : Addition by way of disallowance of expenditure on setting up of a new office Mumbai was allowable as revenue expenditure without appreciating that the expenditure was mainly on construction materials, charges for design and fabrication works, etc., which were of capital nature

Avijit Das / March 1, 2013

High Court Of Madras CIT – I, Chennai vs. Armour Consultants (P.) Ltd. Assessment Year : 2004-05 Section : 30

Section 30, Section 43A, Section 44

Delhi H.C : Assessee’s claim for deduction of Rs.1,08,66,420/- and Rs.49,341/- being reserves for export market development allowance and bad/ doubtful debt is allowable under the Income Tax Act, 1961

Avijit Das / January 17, 2013

High Court Of Delhi Oriental Insurance Co. Ltd. vs. CIT Section 30, 43A, 44 Asst. Year 1980-81 & 1981-82 Badar

Sec. 37(3), Section 30

Andhra Pradesh H.C : Being the expenditure incurred for hiring space at various locations, shall be considered for the purposes of computation of disallowance under section 37(3A)

Avijit Das / November 28, 2011

High Court Of Andhra Pradesh Bakelite Hylam Ltd. VS. CIT Assessment Year : 1985-86 Section : 37(3)/(3a), 37(3b), 30 V.V.S.

Section 30, Section 139, Section 80

Delhi H.C : For carried forward of unabsorbed depreciation, it was not necessary that the return should have been filed within the time u/s 139(1)

Avijit Das / March 25, 2011

High Court Of Delhi CIT Vs. Govind Nagar Sugar Ltd. Assessment Year : 2001-02 Section : 32,80,139 A.K. Sikri And

Delhi H.C : Expenses claimed by the assessee in respect of transformer, pumping set, mono block and consultancy charges for selection of boiler and construction of cells were not capital in nature

Avijit Das / September 14, 2010

High Court Of Delhi CIT vs. Modi Industries Ltd. Assessment Year : 1982-83 Section : 30 A.K. Sikri And Ms.

Section 38, Section 30

Bombay H.C : allowance for deduction of expenditure incurred on repairs to the roof of the building commensurate with the area that was occupied by the assessee for the purpose of his business.

Avijit Das / August 30, 2010

High Court Of Bombay Danesh A. Irani Of Mumbai Indian Inhabitant Vs. CIT, Mumbai Assessment Year :Â 1998-99 Section :Â 30, 38

Section 131, Sec. 131(1)(b), Section 3, Section 30

Madras H.C : the petitioner to be accompanied by an advocate of his choice when he appears before the respondent in pursuance of the summons issued to them under s. 37

Avijit Das / March 26, 2010

High Court Of Madras P. Giribabu vs. Deputy Director Of Enforcement Section 131, 131(1)(b), Advocates Act, 1961, Section. 30; Foreign

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