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Sec. 36(1)(iii)

Sec. 158BFA, Sec. 36(1)(iii)

Karnataka H.C : interest on the tax amount is chargeable for the delayed filing of the return under section 158BFA(1)

Avijit Das / July 30, 2009

High Court Of Karnataka CIT vs. K.L. Srihari Assessment Year : 1991-92 to 2001-02 Section : 158BB, 36(1)(iii), 158BFA, 140A, […]

Sec. 28(i), Sec. 36(1)(iii)

Delhi H.C : There is no allegation that the transaction is not at the market price and something over and above declared price had been recovered by the assessee

Avijit Das / July 24, 2009

High Court Of Delhi CIT vs. H.B. Stock Holdings Ltd. Section 28(i), 36(1)(iii) A.K. Sikri & Valmiki J. Mehta, JJ.

Sec. 36(1)(iii)

Delhi H.C : No portion of the interest paid by the assessee on its borrowed funds can be disallowed on the ground that a portion thereof has been diverted to subsidiary company

Avijit Das / July 24, 2009

High Court Of Delhi CIT vs. Dalmia Cement (Bharat) Ltd. Section 36(1)(iii), Asst. Year 1976-77, 1977-78, A.K. Sikri & Valmiki

Sec. 28(i), Sec. 36(1)(iii), Sec. 36(1)(vii), Sec. 36(2), Sec. 41(1), Section 56

Delhi H.C : the assessee was not conducting real estate business as claimed by it. The income of the assessee was not on account of activities in the nature of real estate business. Thus, income derived by the assessee was liable to tax under “Income from other sources”

Avijit Das / February 20, 2009

High Court Of Delhi CIT vs. Rose Services Apartment India (P) Ltd. Section 28(i), 36(1)(iii), 36(vii), 36(2), 41(1), 56 Asst.

Sec. 36(1)(iii)

Bombay H.C : the interest bearing loans obtained by the assessee from Canara Bank were diverted to settle the liability of its sister concern

Avijit Das / February 9, 2009

High Court Of Bombay CIT vs. Neelkanth Synthetics & Chemicals (P) Ltd. Section 36(1)(iii) Asst. Year 1997-98 F.I. Rebello &

Sec. 36(1)(iii)

Bombay H.C : Whether in view of facts and circumstances of the case the Hon’ble Tribunal is justified in allowing the interest on the borrowed fund under s. 36(1)(iii) of the IT Act, 1961, when the share of the group company which was acquired was not shown as stock-in-trade but as investment ?

Avijit Das / January 22, 2009

High Court Of Bombay CIT vs. Srishti Securities (P) Ltd. Section 36(1)(iii) F.I. Rebello & R.S. Mohite, JJ. IT Appeal

Sec. 36(1)(iii), Section 36

Delhi H.C : after the assessee’s business had already commenced then the interest paid on capital borrowed or loan taken can be claimed as deduction under section 36(1)(iii) of the Act.

Avijit Das / November 21, 2008

High Court Of Delhi CIT, Delhi-II Vs. Monnet Industries Ltd. Assessment Year : 1996-97 Section : 36(1)(iii) Badar Durrez Ahmed

Sec. 36(1)(iii), Section 43A

Gujarat H.C : The Tribunal has substantially erred in law in ignoring the ratio of binding decisions of Supreme Court in the case of Addl. CIT vs. Akkamamba Textiles Ltd. (1998) 144 CTR (SC) 172 : (1997) 227 ITR 464 (SC) and CIT vs. Siwakami Mills Ltd. (1998) 144 CTR (SC) 172 : (1997) 227 ITR 465 (SC)

Avijit Das / July 21, 2008

High Court Of Gujarat Elecon Engineering Co. Ltd. vs. Assistant Commissioner Of Income Tax Section 36(1)(iii), 43A Asst. Year 1986-87,1994-95

Sec. 36(1)(iii), Sec. 37(1)

Gujarat H.C : Whether, the Tribunal is right in law and on facts in allowing deduction of interest amounting to Rs. 38,92,769 under s. 36(1)(iii) on the funds borrowed for setting up of a new business which is unconnected with the regular business of the assessee

Avijit Das / May 13, 2008

High Court Of Gujarat CIT vs. Vadilal Dairy International Ltd. Section 36(1)(iii), 37(1) Asst. Year 1993-94 D.A. Mehta & Z.K.

Sec. 36(1)(iii), Section 40

S.C : whether s. 40(b) of the 1961 Act is a stand-alone section or whether it operates as a limitation to the deduction under ss. 30 to 38 of the 1961 Act ?

Avijit Das / February 19, 2008

Supreme Court Of India Munjal Sales Corporation vs. CIT & Anr. Sections 36(1)(iii), 40(b)(iv), Asst. yrs. 1993-94,1994-95, 1995-96, 1996-97, 1997-98

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