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Section 38

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 […]

Sec. 41(1), Section 38

Bombay H.C : Where assessee made premature payment of deferred sales tax at Net Present Value against total liability and credited balance amount to its capital reserve account, same could not be remission or cessation of a trading liability under section 41(1)

Avijit Das / December 5, 2014

High Court Of Bombay CIT-8, Mumbai Vs. Sulzer India Ltd. Section 41(1), 38 S.C. Dharmadhikari And A.K. Menon, JJ. IT

Section 57, Section 38

Calcutta H.C : The appellant was not entitled to deduction under Section 57(iii) of the Income Tax Act, 1961 in respect of the interest of Rs.13,49,356/- incurred on borrowed funds utilized for making investment in shares on which no dividend was received and the purported findings of the Tribunal in that behalf are arbitrary, unreasonable and perverse

Avijit Das / February 10, 2014

High Court Of Calcutta Sri Saytasai Properties & Investment (P.) Ltd. vs. CIT, Central-ii, Kolkata Section : 57, 38 Girish

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 254, Section 38

Gujarat H.C : The Tribunal was justified in law in restoring the matter to the file of the Assessing Officer without recording any findings as to how the order made by the Commissioner (Appeals) was bad in law

Avijit Das / April 5, 2010

High Court Of Gujarat CIT vs. Mira S. Khurana Section : 254,38 D.A. Mehta And Ms. H.N. Devani, JJ. Tax

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. 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. 32(1), Sec. 36(1)(iii), Sec. 37(1), Section 32, Section 32A, Section 36, Section 38, Section 43B

Madras H.C : Whether the assessee is entitled to claim deduction in the liability for payment of sales-tax on the ground that the amount collected for payment of sales-tax had not been paid over to the Government by reason of a dispute raised by the assessee regarding the taxability of the transaction

Avijit Das / September 3, 2001

High Court Of Madras CIT vs. Indian Express (Madurai) (P) Ltd. Sections 32(1), 32A, 36(1)(iii), 37(1), 38(2), 43B Asst. Year

Sec. 256(2), Section 256, Section 38

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, there was material before the Tribunal for holding that the sum of Rs. 35,000 credited in the account of Smt. Shilabai represented the income of the assessee for the asst. yr. 1978-79 from undisclosed sources ?

Avijit Das / July 2, 1987

High Court Of Madhya Pradesh : Indore Bench Nirmal Das Jassumal vs. CIT Sections 256(2), 38 Asst. Year 1978-79 G.G.

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