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Sec. 43(3)

Sec. 32(1)(iii), Sec. 37(1), Sec. 43(3), Sec. 43(6), Section 32

Madras H.C : Whether, on the facts and in the circumstances of the case, the interest paid under s. 139(8) of the IT Act, 1961, is to be allowed as a deduction under s. 80V and s. 37(1) of the IT Act, 1961?

Avijit Das / December 6, 2001

High Court Of Madras The Guindy Machine Tools (P) Ltd. vs. CIT Sections 32(1)(iii), 37(1), 43(3), 43(6), 80V Asst. Year […]

Sec. 32(1), Sec. 43(3), Section 154, Section 32, Section 43

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that an order under s. 154 of the IT Act, 1961 cannot be passed to give effect to the law laid down by the Andhra Pradesh High Court albeit in another cases ?

Avijit Das / July 7, 2001

High Court Of Andhra Pradesh CIT vs. Praga Tools Ltd. Sections 32(1), 43(3), 154 Asst. Year 1967-68, 1968-69, 1969-70, 1970-71,

Sec. 32(1), Sec. 35C, Sec. 37(1), Sec. 43(1), Sec. 43(3), Section 32, Section 32A, Section 35, Section 37, Section 43

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in its interpretation and application of s. 35C of the IT Act, 1961 ?

Avijit Das / July 3, 2001

High Court Of Gujarat Mehsana District Co-Operative Milk Producers Union Ltd. vs. CIT Sections 32(1), 32A, 35C, 37(1), 43(1), 43(3)

Sec. 32(1)(iii), Sec. 32(1)(v), Sec. 43(3), Sec. 43(6), Section 32, Section 43

Madras H.C : Provided for depreciation at the prescribed percentage of the written down value of the assets on which depreciation was allowable.

Avijit Das / June 21, 2001

High Court Of Madras CIT vs. Adyar Gate Hotel Ltd. Sections 32(1)(ii), 32(1)(v), 43(3), 43(6) Asst. Year 1984-85 R. Jayasimha

Sec. 43(3), Section 32, Section 32A, Section 43

Madras H.C : The cases which should have been filed are only three, as the questions referred are only for the three assessment years, viz., 1984-85, 1985-86 and 1986-87, as the Tribunal has rejected the prayer for reference of the questions for the years 1982-83 and 1983-84.

Avijit Das / April 26, 2001

High Court Of Madras CIT vs. Shyam Enterprises (P) Ltd. Sections 32, 32A, 43(3) Asst. Year 1984-85, 1985-86, 1986-87 R.

Sec. 32(1), Sec. 43(3), Section 32, Section 43

Karnataka H.C : Whether, on the facts and circumstances of the case, the Tribunal is correct in law in holding that the “Pharma Building” should be considered as a “plant” for the purpose of allowance of depreciation under the provisions of the IT Act, 1961.

Avijit Das / November 13, 2000

High Court Of Karnataka DCIT vs. Astra Idl Ltd. Sections 32(1), 43(3) Asst. year 1983-84 Ashok Bhan & A.V. Sreenivasa

Sec. 43(3), Section 32

Allahabad H.C : Whether the wooden shells and crates/bottles are plant rather than a part of stock- in-trade of packing materials ?

Avijit Das / August 16, 2000

High Court Of Allahabad CIT vs. Aqueous Victuals (P) Ltd. Section 32, 43(3) M. Katju & D.R. Chaudhary, JJ. IT

Sec. 43(3), Section 32

Madras H.C : The theatre building owned by it should be regarded as plant has been accepted by the Tribunal

Avijit Das / November 24, 1998

High Court Of Madras CIT vs. K.G. Arts Centres (P) Ltd. Sections 32, 43(3) Asst. Year 1985-86, 1986-87, 1987-88 R.

Sec. 43(3), Section 43

Rajasthan : Jaipur Bench H.C : the massive reinforced concrete structure, especially designed to take up loads, constituted `plant’ within the meaning of s. 43(3)

Avijit Das / December 9, 1993

High Court Of Rajasthan : Jaipur Bench CIT vs. R.G. Ispat Ltd. Section 43(3) Asst. Year 1976-77, 1977-78 K.C. Agrawal,

Sec. 256(2), Sec. 43(3), Section 256, Section 32, Section 32A

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the hotel run by the assessee was ‘plant’ entitled to depreciation at 15 per cent and investment allowance ?

Avijit Das / April 11, 1991

High Court Of Kerala CIT vs. Damodar Corporation Sections 32, 32A, 43(3), 256, 256(2), T.L. Viswanatha Iyer & G.H. Guttal,

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