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Sec. 37(1)

Sec. 28(i), Sec. 32(1), Sec. 37(1), Section 32, Section 37, Section 38

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in disallowing the embezzlement loss of Rs. 7,80,000 ?

Avijit Das / December 5, 2001

High Court Of Gujarat Dinesh Mills Ltd. vs. CIT Sections 28(i), 32(1), 37(1), 38(2) Asst. Year 1977-78, 1979-80, 1980-81 B.C. […]

Sec. 37(1), Section 37

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the amount paid for royalty to collaborators is revenue expenditure ?

Avijit Das / December 5, 2001

High Court Of Gujarat CIT vs. Gujarat Carbon Ltd. Sections 37(1) Asst. year 1980-81 B.C. Patel & D.A. Mehta, JJ.

Sec. 28(i), Sec. 32(1), Sec. 37(1), Section 28, Section 32, Section 37, Section 38

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in disallowing the embezzlement loss of Rs. 7,80,000 ?

Avijit Das / December 5, 2001

High Court Of Gujarat Dinesh Mills Ltd. vs. CIT Sections 28(i), 32(1), 37(1), 38(2) Asst. Year 1977-78, 1979-80, 1980-81 B.C.

Sec. 37(1), Section 37

Karnataka H.C : 50 per cent of the raid expenses and 75 per cent of the amount paid to informants are allowable under s. 37(1)

Avijit Das / December 5, 2001

High Court Of Karnataka CIT vs. A.J. Shetty & Co. (P) Ltd. Sections 37(1) Asst. year 1985-86 A.M. Farooq &

Sec. 37(1), Section 37

Madras H.C : The Tribunal has rightly held that the amounts paid towards provident fund and ESI dues were amounts which were required to be deducted while computing the taxable income of the assessee

Avijit Das / December 3, 2001

High Court Of Madras CIT vs. Salem Co-Operative Spinning Mills Ltd. Sections 37(1) R. Jayasimha Babu & A.K. Rajan, JJ.

Sec. 37(1), Section 37

Madras H.C : The Tribunal has accepted the assessee’s case that the expenditure incurred on the education of the son of the director abroad should be treated as business expenditure, reversing the view of the CIT(A) and the assessing authority.

Avijit Das / November 26, 2001

High Court Of Madras CIT vs. R.K.K.R. Steels (P) Ltd. Sections 37(1) Asst. Year 1977-78 R. Jayasimha Babu & C.

Sec. 37(1), Section 28

Bombay H.C : Whether, on the facts and in the circumstances of the case, and in law, the Tribunal relying upon the decision of the Special Bench in the case of Shri Chatrapati Sahakari Sakhar Karkhana Ltd. vs. Dy. C1T (1992) 198 ITR (AT) 78 (Pune), was right in deleting the additions made by the AO on account of non-refundable deposits, interest paid/payable on non-refundable deposits by holding that various funds/deposits collected by the assessee-society out of sugarcane purchase price payable to the cane growers are not the trading receipts of the assessee ?

Avijit Das / November 26, 2001

High Court Of Bombay CIT vs. Shri Panchganga S.S.K. Ltd. Sections 28, 37(1) V.C. Daga & J.P. Devadhar, JJ. IT

Sec. 37(1), Section 254

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that the assessee is entitled to deduct the entire amount of interest as revenue expenditure under s. 37 of the IT Act, 1961?

Avijit Das / November 13, 2001

High Court Of Kerala CIT vs. Kerala Road Lines Sections 37(1), 254 P.K. Balasubramanyan & C.N. Ramachandran Nair, JJ. IT

Sec. 37(1), Section 37

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in not holding that the cost of laying a cement surfaced tennis court in Ramco Club, is capital expenditure and hence is not eligible for deduction in computing the total income ?

Avijit Das / November 12, 2001

High Court Of Madras CIT vs. Madras Cements Ltd. Section 37(1) Asst. Year 1983-84 R. Jayasimha Babu & A.K. Rajan,

Sec. 28(i), Sec. 32(1), Sec. 37(1), Sec. 40(c), Section 32

Madras H.C : The assessee wanted to set up a new project for the manufacture of “methanol” at Ennore.

Avijit Das / November 8, 2001

High Court Of Madras E.I.D. Parry (India) Ltd. vs. CIT Sections 28(i), 32(1), 37(1), 40(c), 40A(5) Asst. Year 1977-78, 1981-82,

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