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Sec. 41(1)

Sec. 41(1), Section 41

Delhi H.C : The return filed by the Assessee was taken up for scrutiny and the Assessing Officer (hereafter ‘AO’) passed the assessment order dated 23rd October, 2009 under Section 143(3) of the Act making certain disallowances with respect to prior period expenses

Avijit Das / August 11, 2015

High Court Of Delhi CIT vs. Pasupati Spinning Weaving Mills Ltd. Assessment Year : 2007-08 Section : 41(1) Dr. S.Muralidhar […]

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

Gujarat H.C : Whether excise duty refund received by assessee under section 41(1) would be taxable

Avijit Das / November 10, 2014

High Court Of Gujarat Deputy Commissioner of Income-tax (Assessment) Vs. Ahmedabad Advance Mills Ltd. Assessment year 1989-90 Section 41(1) K.S.

Sec. 41(1), Section 43B

Karnataka H.C : Whether where assessee made premature payment and on such payment entire liability to pay tax stood discharged, section 41(1) was not applicable to assessee

Avijit Das / September 2, 2014

High Court Of Karnataka CIT, Central Circle, Bangalore Vs. Mcdowell & Co. Ltd. Section 41(1), 43B Assessment Year 2004-05 N.

Andhra Pradesh H.C : A contractual liability in terms of agreement between the assessee company and the conversion unit, even though the liability to assessee company arises only when the conversion unit pays the amount to the Central Excise Department

Avijit Das / July 22, 2014

High Court Of Andhra Pradesh CIT Vs. Ampro Products Ltd. L. Narasimha Reddy And Challa Kodanda Ram, JJ. Section 41(1)

Punjab & Haryana H.C : the Assessing Officer has not discharged his onus in proving that the liability has ceased in the year under consideration ignoring the fact that the assessee had not only failed to file confirmation from the concerned creditors to the effect that the liabilities were still outstanding on the date of the balance-sheet but had also failed to provide the addresses of the creditors, their permanent account numbers or the details as to where they were assessed

Avijit Das / April 22, 2014

High Court Of Punjab And Haryana CIT VS. Speedways Tyre Ltd. Assessment Year : 2002-03 Section : 41(1) Ajay Kumar

Calcutta H.C : Where credit entry was found in ledger of corresponding party, no addition could be made on account of cessassion of liability

Avijit Das / February 13, 2014

High Court Of Calcutta CIT, Central -III, Kolkata VS. Nandadevi Sales Agency Assessment Year : 2006-07 Section : 41(1), 69C

Section 14A, Sec. 37(1), Sec. 41(1), Section 43B

Kerala H.C : Expenditure incurred on earning tax free bonds and dividends was to be disallowed

Avijit Das / January 22, 2014

High Court Of Kerala South Indian Bank Ltd. vs. CIT, Trichur Assessment Year : 2005-06 Section : 14A, 43B, 37(1),

Section 14A, Sec. 115JB, Sec. 28(iv), Sec. 37(1), Sec. 41(1)

Gujarat H.C : Where assessee’s own funds exceeded investment made to earn exempted income, and borrowed funds had not been used for investments, disallowance of 10 per cent of dividend income was impermissible

Avijit Das / June 25, 2013

High Court Of Gujarat CIT-I Vs. Gujarat State Fertilizers & Chemicals Ltd. Assessment Year : 2004-05 Section : 14A, 115JB,

Delhi H.C : Where no deduction or allowance had been made in respect of any loss, expenditure or liability in assessment for an earlier year, addition under section 41(1) cannot be made on basis of cessation of such liability

Avijit Das / May 1, 2013

High Court Of Delhi CIT-III vs. Shivali Construction (P.) Ltd. Assessment Year : 2007-08 Section : 41(1) Badar Durrez Ahmed

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