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Sec. 40A(5)

Sec. 40A(5), Section 17, Section 5

S.C : Whether the appellant is liable to be taxed under the IT Act, 1961 (referred to hereinafter as the “Act”) in respect of the interest on doubtful advances credited to the interest suspense account ?

Avijit Das / May 1, 2006

Supreme Court Of India Mercantile Bank Ltd. vs. CIT Sections 5, 17, 40A(5) Asst. Year 1978-79 Mrs. Ruma Pal & […]

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the expenditure incurred on repairs, maintenance and insurance to assessee’s own accommodation provided to the employees is not perquisites within the meaning of s. 40A(5) of the IT Act ?

Avijit Das / April 17, 2003

High Court Of Bombay CIT vs. British Bank Of Middle East Sections 40A(5) Asst. Year 1983-84 S.H. Kapadia & J.P.

Sec. 37(1), Sec. 40A(5), Section 37, Section 40A

Bombay H.C : Whether the Tribunal was right in holding that for the purpose of disallowance under s. 40A(5), the word “salary” included encashment of unavailed leave ?

Avijit Das / April 16, 2003

High Court Of Bombay CIT vs. Citibank N.A. Sections 37(1), 40A(5) Asst. Year 1978-79 S.H. Kapadia & J.P. Devadhar, JJ.

Sec. 37(2A), Sec. 37(3A), Sec. 40(c), Sec. 40A(5), Section 37

Madras H.C : Whether in the facts and in the circumstances of the case the Tribunal was right in holding that the reimbursement of the medical expenses made to the director/divisional managers/secretary of the company should be taken into account for the purpose of computing disallowance under s. 40(c)/40A(5).

Avijit Das / August 21, 2002

High Court Of Madras Rane (Madras) Ltd. vs. CIT Sections 37(2A), 37(3A), 40(c), 40A(5), 55, 55A Asst. Year 1984-85 R.

Sec. 40(c), Sec. 40A(5)

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee-company is entitled to a deduction of Rs. 1,60,699 for the asst. yr. 197980, Rs. 3,47,944 for the asst. yr. 1980-81 and Rs. 7,74,846 for the asst. yr. 1981-82, under s. 80J of the IT Act, 1961, in respect of its new unit ‘B’ at Kirikera, Hindupur District, Andhra Pradesh ?

Avijit Das / July 30, 2002

High Court Of Madras Super Spg. Mills Ltd. vs. CIT Sections 40(c)(ii), 40A(5), 40A(8) & 80J Asst. Year 1979-80, 1981-82

Sec. 28(iiib), Sec. 37(1), Sec. 40A(5)

Gujarat H.C : Whether, the expenditure on account of accident insurance and medical expenses in respect of the two managing directors of the company was includible for purposes of computing the disallowance under s. 40A(5) ?

Avijit Das / June 24, 2002

High Court Of Gujarat CIT vs. Gujarat Steel Tubes Ltd. Sections 28(iiib), 37(1), 40A(5) M.S. Shah & K.A. Puj, JJ.

Sec. 37(1), Sec. 40(c), Sec. 40A(5), Section 37, Section 40, Section 80AB, Section 80HHC

Gujarat H.C : Whether, the reimbursement of medical expenses and house rent allowance to the managing directors are to be considered for the purpose of computing the disallowance under s. 40(c) of the Act.

Avijit Das / September 11, 2001

High Court Of Gujarat CIT vs. Arvind Mills Ltd. Sections 37(1), 40(c), 40A(5), 80AB, 80HHC, Rule 6D Asst. Year 1984-85

Sec. 37(1), Sec. 37(5), Sec. 40(c), Sec. 40A(5)

Gujarat H.C : Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the expenditure incurred by the company in connection with amalgamation proceedings were not deductible while computing the total income ?

Avijit Das / August 28, 2001

High Court Of Gujarat CIT vs. Mihir Textiles Ltd. Sections 37(1), 37(5), 40(c), 40A(5) Asst. Year 1980-81, 1981-82 M.S. Shah

Delhi H.C : Whether, on the facts and in the circumstances of the case, the ITO in the assessment of the assessee was justified in making the addition of Rs. 30,063 (asst. yr. 1978-79) and Rs. 96,681/- (asst. yr. 1979-80) by invoking the provisions of s. 40A(5) of the IT Act, 1961 ?

Avijit Das / August 8, 2001

High Court Of Delhi CIT vs. Siya Ram Kumar Engineering Works (P) Ltd. Section 40A(5) Asst. Year 1978-79, 1979-80 Arijit

Sec. 40A(5), Section 40

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Hon’ble Tribunal is correct in law in upholding the order of the CIT(A) in respect of disallowance under s. 40A(5) of the IT Act, excluding the proportionate expenses deductible under s. 20(1)(i) of the IT Act.

Avijit Das / July 13, 2001

High Court Of Calcutta CIT vs. Grindlays Bank PLC Sections 40A(5) Asst. Year 1976-77 Y.R. Meena & Arun Kumar Mitra,

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