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Section 56

Section 4, Section 45, Section 56

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in restoring the matter back to the file of the AO to determine whether the sum of Rs. 4,00,000 which was received in cash by the assessee was or was not in consideration of surrender of tenancy rights ?

Avijit Das / November 22, 2005

High Court Of Gujarat Sheelaben M. Patel vs. ITO Sections 4, 45, 56 Asst. Year 1990-91 D.A. Mehta & Ms. […]

Sec. 28(i), Section 56

Gujarat H.C : Whether, the Tribunal is right in law and on facts in giving direction to treat the income from compensation under the head Income from other sources ?

Avijit Das / September 27, 2005

High Court Of Gujarat CIT vs. Nijrang Specific Family Trust Sections 28(i), 56 Asst. Year 1985-86 D.A. Mehta & Ms.

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Hon’ble Member of Tribunal was justified in law in holding that the order of the AO taxing the amount of interest and miscellaneous receipts, was erroneous and against law ?

Avijit Das / August 11, 2005

High Court Of Allahabad CIT vs. Indo Gulf Fertilizer & Chemical Corporation Ltd. Section 56 Asst. Year 1988-89 R.K. Agrawal

Sec. 28(i), Sec. 37(1), Section 56

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Hon’ble Tribunal was correct in holding that income from leasing of Balrampur Lodge to SBI, was assessable as business income and not as income from house property?

Avijit Das / July 8, 2005

High Court Of Allahabad CIT vs. Pateshwari Electrical & Associated Industries (P) Ltd. Section 28(i), 37(1), 56 Asst. Year 1987-88

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that the interest earned on the amounts kept in special deposit account was a capital receipt and accordingly not liable to tax ?

Avijit Das / April 7, 2005

High Court Of Allahabad CIT vs. Kisan Sahkari Chini Mills Ltd. Section 56 Asst. Year 1984-85 R.K. Agrawal & Rajes

Sec. 28(i), Sec. 37(1), Section 28, Section 56

Karnataka H.C : Whether, on the facts and circumstances of the case, the Tribunal was right in holding that interest received by the assessee on the surplus funds kept with banks as short-term deposits should be treated as business income ?

Avijit Das / March 9, 2005

High Court Of Karnataka CIT vs. Producin (P) Ltd. Section 28(i), 37(3), 56, Rule 6B Asst. Year 1986-87 to 1988-89

Sec. 10(3), Section 14, Section 45, Section 48, Section 56

S.C : The primary question involved in this appeal is whether the amount received by the respondentassessee on surrender of tenancy rights is liable to capital gains tax under s. 45

Avijit Das / January 31, 2005

Supreme Court Of India CIT vs. D.P. Sandu Bros. Chembur (P)Ltd. Section 10(3), 14, 45, 48, 56 Asst. Year 1987-88

Section 28, Section 56

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the rent receipts derived by the assessee-company from letting out of properties should be assessed under the head ‘Business’ thereby allowing the expenses incurred for letting out of properties as business expenditure ?

Avijit Das / January 20, 2005

High Court Of Madras CIT vs. Chennai Properties & Investments Ltd. Section 28, 56 Asst. Year 1987-88 N.V. Balasubramanian &

Sec. 28(i), Section 10A, Section 56, Section 57

AAR : Interest accrued to him on the FDRs is his “business income” derived from the business of export by his SEZ unit

Avijit Das / January 17, 2005

Authority For Advance Rulings Shams Tabrez Vanti, In Re Sections 10A, 28(i), 56, 57(i) Syed Shah Mohammed Quadri, J., Chairman

Sec. 28(i), Section 56

Madhya Pradesh H.C : The amount of sale proceeds of empty bags and containers, drums, etc. and interest on FD has no nexus for calculation of profit of the assessee’s business at the estimated rate of net profit adopted for the purpose

Avijit Das / January 3, 2005

High Court Of Madhya Pradesh : Indore Bench Ferro Concrete Construction (India)(P) Ltd. vs. CIT Sections 28(i), 56 Asst. Year

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