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Section 5

Delhi H.C : Whether, on the facts and in the circumstances of the case, the assessee is entitled to the exemption under s. 5(1)(xxxii) of the WT Act, 1957 ?

Avijit Das / November 29, 2000

High Court Of Delhi Commissioner Of Wealth Tax vs. Smt. Pratima Bhargava Sections WT 5(1)(xxxii) Arijit Pasayat, C.J. & D.K. […]

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the income from business, share income from partnership firms and interest earned on bank accounts have to be assessed in the hands of the ‘BOI’ consisting of Mr. & Mrs. Modu Timblo ?

Avijit Das / October 19, 2000

High Court Of Bombay : Panaji Bench Goa Salaried Taxpayers Association & Ors. vs. Union Of India & Ors. Section

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 amount of Rs. 5,69,777 could not be taxed as income during the accounting period relevant to the assessment year in question since the dispute regarding subsidy was not yet decided ?

Avijit Das / September 7, 2000

High Court Of Gujarat CIT vs. Bavla Gopalak Vividh Karyakari Sahakari Mandli Ltd. Section 5 Asst. Year 1974-75 D.M. Dharmadhikari,

Sec. 37(1), Section 256, Section 5

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in disallowing the claim of Rs. 3,00,000 ?

Avijit Das / July 6, 2000

High Court Of Gujarat Anup Engineering Ltd. vs. CIT IT Ref. No. 300 of 1984 Sections 5, 37(1), 256 Asst.

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income accrued to the assessee only when its principal accepts the bill and therefore, the assessee was not liable to be assessed on the sum of Rs. 5,70,416 received from its principal especially when the relevant expenses were debited already to the P&L a/c of the assessee for the year under consideration ?

Avijit Das / March 24, 2000

High Court Of Madras CIT vs. Shaik Md. Rowther Shipping & Agencies (P) Ltd. Section 5 Asst. Year 1978-79, 1979-80

Sec. 260A, Section 260, Section 5

Bombay H.C : The agricultural lands owned by the assessee was acquired by the Government in 1989 under the Land Acquisition Act.

Avijit Das / February 28, 2000

High Court Of Bombay CIT vs. Abdul Mannan Shah Mohammed Sections 5, 260A S.H. Kapadia & A.P. Shah, JJ. ITA

Section 145, Section 5

Kerala H.C : Whether, on the facts and in the circumstances of the case, on account of incorporation of s. 145 of the IT Act, 1961 w.e.f. 1st Oct., 1991, in s. 21 of the Interest-tax Act, 1974 and the overriding effect of s. 21 over s. 5, by which the interest-tax has to be levied only on the interest income computed, based on the method of accounting regularly employed by the assessee, the Tribunal was correct in law in concluding that the AO has rightly made the computation of the interest on accrual basis, rejecting the cash system of accounting accepted for the assessment under the IT Act, 1961?

Avijit Das / December 18, 1999

High Court Of Kerala Kerala State Industrial Development Corporation Ltd. vs. CIT Sections 5, 145, INT 4, INT 5, INT

Sec. 256(2), Section 256, Section 32AB, Section 5

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee is entitled to deduction of Rs. 30 lacs under s. 32AB of the IT Act, 1961?

Avijit Das / July 21, 1999

High Court Of Gujarat CIT vs. Cadila Antibiotics Ltd. Sections 5, 32AB, 256(2) B.C. Patel & M.C. Patel, JJ. IT

Section 4, Section 5

S.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the hire charges of Rs. 56 received by the assessee-company for letting out the plant and machinery to the contractors were not taxable?

Avijit Das / December 18, 1998

Supreme Court Of India CIT vs. Bokaro Steel Ltd. Sections 4, 5 Asst. Year 1965-66, 1966-67, 1967-68, 1968-69, 1969-70, 1970-71,

Section 263, Section 5

Calcutta H.C : The decision in the appeal before the Tribunal was in favour of the assessee. Thequestions at the instance of the assessee had been sought for in respect of some points on the issue only because the reference was sought for by the Department against the order of the Tribunal.

Avijit Das / April 24, 1998

High Court Of Calcutta CIT vs. Method Trading & Investment Ltd. Sections 5, 263 Asst. Year 1984-85 Shyamal Kumar Sen

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