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Section 56

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

Bombay H.C : Whether the income received by the assessee on the surplus money in public issue of shares invested in bank deposits for a period of 45 days was assessable under the head ‘Income from other sources’ ?

Avijit Das / October 16, 2004

High Court Of Bombay Shree Krishna Polyster Ltd. vs. DCIT Sections 28(i), 56 R.M. Lodha & J.P. Devadhar, JJ. IT […]

Sec. 28(i), Section 147, Section 148, Section 28, Section 56

Punjab & Haryana H.C : The petitioner had shown the rental income from warehouse business in pursuance of the partnership deed and had claimed deduction of salary and interest paid to the partners

Avijit Das / October 1, 2004

High Court Of Punjab & Haryana Aditya & Company vs. CIT & Anr. Sections 28(i), 56, 147, 148 Asst. Year

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that interest of Rs. 2,54,279 was assessable as assessee’s income for asst. yr. 1978-79 ?

Avijit Das / September 28, 2004

High Court Of Allahabad Chandpur Sugar Co. Ltd. vs. CIT Section 56 Asst. Year 1978-79 R.K. Agrawal & K.N. Ojha,

Sec. 36(1)(ii), Sec. 36(1)(iii), Section 28, Section 32, Section 32A, Section 56

Allahabad H.C : Whether, on facts and circumstances of the case, the Tribunal was justified in deleting the interest disallowed on loan given by the assessee to its sister-concern for non-business purposes ?

Avijit Das / September 14, 2004

High Court Of Allahabad CIT vs. Radico Khaitan Ltd. Sections 28, 32A, 36(1)(ii), 36(1)(iii), 56 Asst. Year 1990-91 R.K. Agrawal

Sec. 28(i), Section 56

Calcutta H.C : This appeal was filed under s. 260A of the IT Act, 1961, against the judgment and order of the Tribunal in respect of three assessment years, namely, 1978-79, 1979-80 and 1981-82.

Avijit Das / December 5, 2003

High Court Of Calcutta Shree Hanuman Sugar & Industries Ltd. vs. CIT Sections 28(i), 56 Asst. Year 1978-79, 1979-80, 1981-82

Section 56, Section 57

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that Circular No. 648, dt. 30th March, 1993, issued by the CBDT would be applicable in the case of the appellant for the relevant asst. yr. 1989-90 irrespective of the fact that circular was not in existence when the return was filed on 29th Jan., 1991 ?

Avijit Das / April 16, 2003

High Court Of Rajasthan : Jaipur Bench Smt. Madhu Maheshwari vs. CIT & Anr. Sections 56, 57(iii) Asst. Year 1989-90

Sec. 28(i), Section 56, Section 80HH

Kerala H.C : Whether, on the facts and in the circumstances of the case and also in the light of the Kerala High Court’s decision in Nanji Topanbhai & Co. vs. Asstt. CIT & Ors. (1999) 157 CTR (Ker) 225 : (2000) 243 ITR 192 (Ker) the Tribunal is right in law and fact in interfering with the assessment of interest income under the head “Other sources” ?

Avijit Das / February 7, 2003

High Court Of Kerala CIT vs. G. Satheesh Nair Sections 28(i), 56, 80HH Asst. Year 1992-93 G. Sivarajan & J.M.

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

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the interest from fixed deposits in bank should be treated as business income ?

Avijit Das / October 28, 2002

High Court Of Madras CIT vs. Monarch Tools (P) Ltd. Sections 28(i), 56 Asst. Year 1985-86, 1986-87 N.V. Balasubramanian &

Sec. 28(i), Section 56

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the income of the assessee is assessable under s. 28 of the Act, 1961 ?

Avijit Das / September 10, 2002

High Court Of Rajasthan : Jaipur Bench CIT vs. Gambhir Mal Pandey (P) Ltd. Sections 28(i), 56 Asst. Year 1973-74,

Section 23, Section 56

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the receipts from service charges are liable to be assessed as income from “other sources” and not income from house property ?

Avijit Das / August 28, 2002

High Court Of Madras Tarapore & Co. vs. CIT Sections 23, 56 R. Jayasimha Babu & K. Raviraja Pandian, JJ.

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