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Sec. 41(1)

Sec. 41(1), Section 41

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in upholding the decision of the CIT(A) deleting the sum of Rs. 9,11,380 deemed as profit under s. 41 (1) of the IT Act for the asst. yr. 1987-88 ?

Avijit Das / January 13, 2003

High Court Of Kerala CIT vs. K.E. Kesavan & Sons Sections 41(1) Asst. Year 1987-88 G. Sivarajan & J.M. James, […]

Sec. 256(1), Sec. 41(1), Section 256, Section 41

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the excise duty collection was a trading receipt in the year of receipt and hence excise duty refund of Rs. 1,45,752 was liable to tax in the hands of the assessee under s. 41(1) of the IT Act, 1961 ?

Avijit Das / October 30, 2002

High Court Of Rajasthan Wolkem (P) Ltd. vs. CIT Sections 41(1), 256 Asst. Year 1986-87 N.N. Mathur & H.R. Panwar,

Sec. 41(1), Section 41

S.C : Whether on the facts and in the circumstances of the case the Tribunal is right in law in holding that excise duty refund is not assessable under s. 41(1) of the IT Act.

Avijit Das / September 6, 2002

Supreme Court Of India Polyflex (India) (P) Ltd. vs. CIT Section 41(1) Asst. Year 1989-90 S. Rajendra Babu, K.G. Balakrishnan

Sec. 28(iv), Sec. 41(1)

Gujarat H.C : Whether, the Tribunal is right in law and on facts in holding that the amount of sales-tax refund received by the assessee-firm was not to be included in the total income of the assessee under the provisions of s. 41(1) nor provisions of ss. 176(3A), 170(1)(b) and 28(iv) are attracted ?

Avijit Das / July 26, 2002

High Court Of Gujarat CIT vs. Saurashtra Packaging (P) Ltd. Sections 28(iv), 41(1), 170(1)(b), 176(3A) Asst. Year 1984-85, 1985-86 M.S.

Sec. 36(1)(iii), Sec. 41(1), Section 41

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law allowing interest paid to third parties placing reliance on the judgment of CIT vs. Jain Construction Co. (1999) 156 CTR (Raj) 290, whereas in the said judgment, the Hon’ble High Court has not held that interest to third parties are allowable out of income arrived by applying net profit rate ?

Avijit Das / April 18, 2002

High Court Of Rajasthan CIT vs. Bhawan Va Path Nirman (Bohra)& Co. Sections 36(1)(iii), 41(1), 145 Asst. Year 1995-96 Rajesh

Sec. 41(1), Section 41

S.C : The opinion recorded by the Kerala High Court in IT Ref. No. 16 of 1997 has given rise to this appeal filed by the Chief CIT. The dispute relates to the asst. yr. 1985-86.

Avijit Das / March 19, 2002

Supreme Court Of India CCIT vs. Kesaria Tea Co. Ltd. Sections 41(1) Asst. Year 1985-86 S. Rajendra Babu, K.G. Balakrishnan

Sec. 41(1), Section 41

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sum of Rs. 1,77,186 being credit balances written off and transferred to the assessee’s general reserve account was not income of the assessee chargeable to income-tax?

Avijit Das / February 12, 2002

High Court Of Madras CIT vs. Aries Advertising (P) Ltd. Sections 41(1) V.S. Sirpurkar & K. Raviraja Pandian, JJ. Tax

Sec. 41(1), Section 41

Gauhati H.C : The facts leading to the filing of the present income-tax appeal may be noticed.

Avijit Das / September 17, 2001

High Court Of Gauhati CIT vs. Kedia & Co. Section 41(1) Asst. Year 1979-80 R.S. Mongia, Actg. C.J. & P.G.

Sec. 41(1), Section 41

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal has been right in law in holding that the provisions of s. 41(1) of the IT Act, 1961 were not attracted in respect of the excess provision for bonus amounting to Rs. 54,745 written off by the assessee during the year in question ?

Avijit Das / January 12, 2001

High Court Of Gujarat CIT vs. Silver Cotton Mills Co. Ltd. Section 41(1) Asst. Year 1979-80 D.M. Dharmadhikari, C.J. &

Sec. 41(1), Section 41

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal has been right in law in holding that the provisions of s. 41(1) of the IT Act, 1961 were not attracted in respect of the excess provision for bonus amounting to Rs. 54,745 written off by the assessee during the year in question ?

Avijit Das / January 12, 2001

High Court Of Gujarat CIT vs. Silver Cotton Mills Co. Ltd. Section 41(1) Asst. Year 1979-80 D.M. Dharmadhikari, C.J. &

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