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Section 32AB

Section 32A, Section 154, Section 215, Section 264, Section 32AB

Kerala H.C : Rule 40 is only an enabling provision and the assessee cannot as a matter of right claim waiver of interest or reduction

Avijit Das / November 1, 2017

High Court Of Kerala The Mathrubhumi Printing And Publishing Company Limited Represented By Its Managing Director Mr. M.P. Veerendrakumar vs. […]

Delhi H.C : Whether the Income-tax Appellate Tribunal is correct in law in deleting the addition of Rs. 7,28,400 being the guest house expenses relying on its earlier order when the same are not accepted by the Department and the same expenditure is clearly disallowable under section 37(4)

Avijit Das / January 19, 2015

High Court Of Delhi CIT vs. Kelvinator of India Ltd. Section 32AB Assessment year 1989-90 Sanjiv Khanna And V. Kameswar

Section 263, Section 32AB

Delhi H.C : No Sec. 263 action if A.O followed the Tribunal & High Court decision on allowance of deduction under section 32AB

Avijit Das / January 19, 2011

High Court Of Delhi CIT Vs. Kelvinator Of India Ltd. Assessment Year : 1989-90 Section : 32AB,263 Sanjay Kishan Kaul

Section 145, Section 32AB, Section 80HHC

S.C : On the facts of the case, we do not wish to interfere

Avijit Das / November 1, 2007

Supreme Court Of India CIT vs. ALFA Laval (India) Ltd. Section 32AB(3), 80HHC, 145 Asst. Year 1989-90 S.H. Kapadia &

Section 32AB, Section 80HHC

Madras H.C : Whether, on the facts and circumstances of the case, the Tribunal was justified in law in directing relief under s. 80HHC(3)(a) instead of s. 80HHC(3)(b) of the IT Act, 1961 ?

Avijit Das / February 6, 2007

High Court Of Madras CIT vs. Macmillan India Ltd. Section 32AB, 80HHC(3)(a)/(b) Asst. Year 1989-90 P.D. Dinakaran & Mrs. Chitra

S.C : the assessee was engaged in the business of civil construction and was not carrying on any manufacturing activity

Avijit Das / December 14, 2006

Supreme Court Of India S.A. Builders Ltd. vs. CIT & ANR Section 32AB Asst. Years 1989-90, 1990-91 S.B. Sinha &

Section 154, Section 32AB

Punjab & Haryana H.C : Whether on the facts and in the circumstances of the case, the Hon’ble Tribunal erred in law in confirming the order of the CIT(A) in holding that the profit of the business eligible for deduction under s. 32AB of the Act would not get reduced on allowing deduction of expenditure on scientific research under s. 35 ?

Avijit Das / December 11, 2006

High Court Of Punjab & Haryana CIT vs. Lakhani Rubber Udyog Ltd. Sections 32AB, 154 Vijender Jain, C.J. & J.S.

Section 32AB, Section 80HHC

Gauhati H.C : Whether, on the facts and in the circumstances of the case, deduction under s. 80HHC is not to be allowed from the composite income of the assessee before application of r. 8(1) of the IT Rules, 1962 ?

Avijit Das / November 27, 2006

High Court Of Gauhati Williamson Financial Services Ltd. vs. CIT & ANR. Section 32AB, 80HHC Asst. Year 1990-91 P.G. Agarwal

Section 154, Section 32, Section 32AB

Kerala H.C :

Avijit Das / November 7, 2006

High Court Of Kerala CIT vs. Janatha Steel Mills (P) Ltd. Sections 32AB, 154 Asst. Year 1990-91 C.N. Ramachandran Nair

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the profits of eligible business computed in accordance with the requirements of Parts II and III of Sch. VI to the Companies Act, 1956 should be reduced by income from coffee sales, arecanut sales, rent receipts, interest and subsidy from Tea Board for the purpose of computing the deduction allowable under sub-cl. (ii) of cl. (b) of s. 32AB(1) ?

Avijit Das / July 21, 2006

High Court Of Kerala (Full Bench) Parry Agro Industries Ltd. vs. CIT Section 32AB V.K. Bali, C.J.; P.R. Raman &

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