Section 5 Archives - Page 17 of 19

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the guarantee commission should be assessed to tax as business income and the expenses incurred on items of depreciation, legal expenses, payment of urban land tax, property tax, interest and loss under s. 32, constitute deduction under s. 37(1) of the IT Act ?

Avijit Das / March 26, 1997

High Court Of Madras CIT vs. Amalgamations Ltd. Sections 28(i), 37(1), 5 Asst. Year 1979-80 A. Abdul Hadi & N.V. […]

Avijit Das / November 14, 1996

High Court Of Kerala Bisonfield A Estate vs. Inspecting Assistant Commissioner (Special) & Ors. Section 5(1)(b) Asst. Year 1978-79, 1979-80

Avijit Das / April 10, 1996

High Court Of Madras CIT vs. Amalgamations Ltd. Sections 2(13), 5, 22, 28, 37(1), 56, 72 Asst. Year 1977-78, 1978-79

Avijit Das / January 10, 1996

High Court Of Gauhati CIT vs. U.M. Kidwal Section 5 D.N. Baruah, & S.L. Saraf, JJ. IT Ref. No. 2

Avijit Das / April 8, 1994

High Court Of Rajasthan CIT vs. Princess Trivikrama Kumari Section 5 Asst. Year 1977-78, 1978-79, 1979-80, 1980-81, 1981-82 V.K. Singhal

Avijit Das / January 20, 1994

High Court Of Madras Pranjirandas S. Patel vs. CIT Sections 5, 64(1)(vii) Asst. Year 1971-72, 1972-73, 1973-74, 1974-75 Venkataswami &

Avijit Das / March 22, 1991

High Court Of Bombay CIT vs. Belapur Sugar & Allied Industries Ltd. Section 5 Asst. Year 1970-71 T.D. Sugla &

Avijit Das / September 6, 1990

High Court Of Allahabad Additional Commissioner Of Income Tax vs. Swadeshi Cloth Dealers Section 5 Asst. Year1965-66, 1966-67 B.P. Jeevan

Avijit Das / July 18, 1989

High Court Of Allahabad Benares State Bank Ltd. vs. CIT Sections 5, 256(2) Asst. Year 1978-79 K.C. Agarwal, Actg. C.J.

Avijit Das / August 30, 1988

High Court Of Kerala K.V. Moosa Koya & Co. vs. Income Tax Officer & Anr. Sections 5(1), 41(1), Art. 226