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Section 45

Section 45, Section 46, Section 70

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction of Rs. 5,000 as contemplated under s. 80T of the IT Act, 1961, from the long-term capital gains of Rs. 5,864 before the same are set off against the short-term capital loss of Rs. 7,792?

Avijit Das / July 12, 1988

High Court Of Calcutta CIT vs. B.K. Birla Sections 45, 48, 70, 80T Asst. Year 1971-72 Ajit K. Sengupta & […]

Sec. 2(47), Sec. 45(1), Section 256

S.C : This is an appeal against the judgment of a Division Bench of the High Court of M.P. on a reference made to the High Court under s. 66(1) of the Indian Income-tax Act, 1922 (referred to hereinafter as “the said Act”).

Avijit Das / May 5, 1988

Supreme Court Of India R.K. Palshikar (HUF) vs. CIT Sections 256, 2(47), 45(1) Asst. Year 1959-60, 1960-61, 1961-62 R.S. Pathak,

Sec. 54(1), Section 45, Section 54

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the assessee is eligible for exemption under s. 54(1) of the IT Act ?

Avijit Das / March 21, 1988

High Court Of Andhra Pradesh CIT vs. Mrs. Shahzada Begum Sections 45, 54(1) Asst. Year 1976-77 G. Ramanujulu Naidu and

Section 4, Section 45, Section 48

Madras H.C : Whether, on the facts and in the circumstances of the case the amounts of £34,674, £52,301 and £23,832 are taxable as revenue receipts or short- term capital gains ?

Avijit Das / March 11, 1988

High Court Of Madras E.I.D. Parry Limited vs. CIT Sections 4, 2(47), 45, 48 M.N. Chandurkar, C.J. & Srinivasan, J.

Sec. 45(1), Section 45, Section 48, Section 49, Section 55

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in not allowing the assessee to claim the deduction of the cost of the asset to the donor, while computing the capital gains on the property sold under ss. 48 and 49 of the IT Act, 1961 ?

Avijit Das / January 7, 1988

High Court Of Madhya Pradesh Rani Udayadevi Payagpur Dewas vs. CIT Sections 45, 45(1), 48, 49, 55(2) Asst. Year 1979-80

Section 32, Section 45, Section 48

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the surplus realised on the sale of goodwill of the Changanacherry business of the assessee acquired by the assessee at a cost is to be assessed as capital gains under s. 45 in the light of the decision of the Supreme Court in CIT vs. B.C. Srinivasa Setty (1981) 21 CTR (SC) 138 : (1981) 128 ITR 294 (SC) : TC20R.148 ?

Avijit Das / December 9, 1987

High Court Of Kerala Parthas Trust vs. CIT Sections 45, 48, 32 Asst. Year 1976-77 T. Kochu Thommen & K.P.

Sec. 45(1), Section 45, Section 5

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is correct in holding that the ITO was not competent to bring to tax the capital gains for the asst. yr. 1973-74 on the ground that the lands vested in the Government prior to the assessment year under consideration ?

Avijit Das / November 24, 1987

High Court Of Andhra Pradesh CIT vs. Nawab Mahmood Jung Bahadur Sections 45(1), 5 Asst. Year 1973-74 A. Raghuvir &

Andhra Pradesh H.C : Article 14 of the Constitution is also brought in to impugn the validity of the levy. For the sake of convenience, we shall refer to the facts in W.P. No. 2592 of 1981.

Avijit Das / October 9, 1987

High Court Of Andhra Pradesh J. Raghottama Reddy vs. Income Tax Officer Sections 45, 2(1A), 2(14), Art. 226 B.P. Jeevan

Sec. 2(47), Sec. 45(1), Section 45

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the contribution in the form of shares in the partnership firm of M/s Kalpna did not amount to a transfer within the meaning of s. 2(47) of the IT Act?

Avijit Das / August 11, 1987

High Court Of Gujarat CIT vs. Leena A. Sarabhai Sections 2(47), 45(1) Asst. Year 1974-75 A.M. Ahmadi & N.B. Patel,

Madhya Pradesh H.C : The capital gains arising to the assessees was liable to be assessed as short-term capital gains

Avijit Das / July 28, 1987

High Court Of Madhya Pradesh Ratansi Narayan Patel vs. CIT Sections 45, 2(42A), 2(29(A) Asst. Year 1976-77 N.D. Ojha, C.J.

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