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Section 5

Sec. 2(7), Section 5, Wealth Tax Act

Delhi H.C : the interest earned by the assessee from M/s. SWC was not chargeable to interest-tax under section 5 of the Interest-tax Act

Avijit Das / August 30, 2011

High Court Of Delhi CIT vs. Visisth Chay Vypapar Ltd. Section : 2(7), 5 A. K. Sikri And M. L. […]

Madras H.C : the sum of Rs. 52,50,000 accrues to the appellant towards the interest on mortgage loan of Rs. 250 lakhs

Avijit Das / August 16, 2011

High Court Of Madras Rohini Holdings (P) Ltd. vs. CIT Asst. Year 2000-01 to 2003-04 Section 5 Mrs. Chitra Venkataraman

Section 5, Section 145

Karnataka H.C : Interest income from Bonds of National Housing Bank and dividend income which was offered to tax by the assessee under the head “Income from other sources” should be assessed under the head “Business income” and deduction under section 36(1)(viii ) of the Act should be allowed

Avijit Das / August 1, 2011

High Court Of Karnataka CIT, Central Circle, Bangalore vs. Canfin Homes Ltd. Assessment Year : 1997-98 Section : 5 ,

Madras H.C : The assessee-society was exempt under section 5(1)(i) of the Wealth-tax Act in respect of its assets consisting of the land and buildings comprised in the kalyana mandapam owned by it

Avijit Das / June 28, 2011

High Court Of Madras Director of Income-tax (Exemptions) vs. Samyuktha Gowda Saraswatha Sabha Assessment Years : 1986-87 To 1988-89 &

Sec. 2(5), Section 2, Section 5, Section 6

Calcutta H.C : the same was part of chargeable interest being ‘discount on promissory notes and bills of exchange drawn or made in India’ and whether its such finding was wholly unreasonable and/or otherwise perverse

Avijit Das / June 16, 2011

High Court Of Calcutta National Insurance Co.Ltd. vs. CIT-II, Kolkata Assessment Year : 1992-93 Section : 2(5), 5, 6 Bhaskar

Delhi H.C : Interest is not accrued on NPA on account of section 45Q of the RBI and prudential norms

Avijit Das / May 18, 2011

High Court Of Delhi DIT Vs. Brahamputra Capital Financial Services Ltd. Section : 5 A.K. Sikri And M.L. Mehta, JJ.

Section 5, Sec. 36(1)(vii), Sec. 37(1), Section 35D

Karnataka H.C : Whether the Tribunal was correct in holding that a sum of Rs. 43,77,633 should be treated as a bad debt when this amount was paid to M/s Pharmacia United Ltd. for purchase of share capital by the assessee who had failed to deliver the share and therefore should be treated as a capital loss ?

Avijit Das / December 11, 2010

High Court Of Karnataka CIT & ANR. vs. United Breweries Ltd. Section 5, 35D, 36(1)(vii), 37(1) Asst. Year 1996-97, 1997-98

Section 5, Section 145

Delhi H.C : the interest as income of the assessee holding that it had “accrued” to the assessee even if it was not actually realized as the assessee was following mercantile system of accounting

Avijit Das / November 29, 2010

High Court Of Delhi CIT vs. Vasisth Chay Vyapar Ltd. Section 5, 145 A.K. Sikri & Ms. Reva Khetrapal, JJ.

Punjab & Haryana H.C : Whether the right to receive IPRS accrued on the date of export, i.e., March 22, 1993, in the year relevant to the assessment year 1993-94

Avijit Das / November 23, 2010

High Court Of Punjab & Haryana CIT vs. Manav Tools (India) (P.) Ltd Assessment Year : 1993-94 Section : 5

Section 5, Sec. 271(1)(c ), Section 145, Section 69

Delhi H.C : Whether the Tribunal was correct in law in deleting the penalty of Rs. 36,07,220 imposed by the AO under s. 271(1)(c) of the IT Act, 1961 ?

Avijit Das / November 19, 2010

High Court Of Delhi Devsons (P) Ltd. vs. CIT & ORS. Section 5, 69, 145, 271(1)(c) Asst. Year 1995-96 A.K.

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