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Section 67

Section 183, Income Tax Case Laws, Sec. 143(2), Section 67

Madhya Pradesh H.C : The respondent rejected the petitioner’s application for adjustment or refund of the amount paid under Income Declaration Scheme – 2016

Avijit Das / August 3, 2018

High Court Of Madhya Pradesh Sangeeta Agrawal vs. Pr. CIT Section 183, 143(2), 67(2) Asst. Year 2014-15 P.K. Jaiswal & […]

Section 65, Section 64, Section 67

Bombay H.C : Will the tax payable in respect of the disclosed income be adjusted by the tax deducted at source earlier in respect of that income

Avijit Das / March 10, 2017

High Court Of Bombay Earnest Business Services (P.) Ltd. vs. CIT, Mumbai City-III Section 67, 64, 65 Assessment years 1995-96

Sec. 67A, Section 67

Madras H.C : The depreciation loss from the WEG arises to an AOP and the portion of the said loss attributable to the appellant cannot be allowed as a set off against appellant’s income, on the ground that no return has been filed by the AOP and the appellant’s loss determined

Avijit Das / March 3, 2014

High Court Of Madras Jagadeesan vs. ACIT, Company Circle -II, Madurai Assessment Year : 1995-96 Section : 67A, 80 Mrs.

Section 62, Sec. 68(2), Section 66, Section 67, Section 68

Kerala H.C : Where assessee made declaration under Voluntary Disclosure of Income Scheme, 1997 on 30-12-1997 before Assessing Officer and such declaration was received by Commissioner on 31-12-1997, assessee having paid tax with interest on 31-3-1998, i.e., within 3 months as per section 67, assessee was entitled to benefit of scheme

Avijit Das / February 22, 2011

High Court Of Kerala S. Sudarsana Babu vs. ITO Assessment Year: 1989-90 Section : 62, 66, 67 ,68(2) J. Chelameswar,

Section 65, Section 67, Section 68

Madras H.C : A plain reading of the provisions of the scheme would show that the tax payable under the scheme ‘shall be paid’ within the time specified is the general rule provided in s. 66, namely, payment prior to the making of a declaration

Avijit Das / February 9, 2010

High Court Of Madras Tiruvengadam Investments (P) Ltd. vs. CIT & ANR. Section 1997FA, 65, 1997FA, 67, 1997FA, 68 Asst.

Section 67, Section 66

Kerala H.C : Where assessee made voluntary disclosure of income on 30-12-1997 without payment of tax and tax with interest was paid on 31-3-1998, there being a delay in payment by one day, assessee was not eligible for VDIS, 1997 benefit

Avijit Das / July 31, 2008

High Court Of Kerala S. Sudarsana Babu Vs. ITO Assessment Year : 1989-90 Section : 66, 67 C.N. Ramachandran Nair,

Section 67, Section 71

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the order of the CIT(A) directing that the assessee’s share of loss from the firm be set off against other income, when in fact the return filed in the case of the firm has been treated as non est, having been filed beyond the time-limit prescribed under s. 139(1) of the Act ?

Avijit Das / June 12, 2006

High Court Of Madras CIT vs. K. Rangaswamy Naidu & Anr. Sections 67, 71 Asst. Year 1987-88 P.D. Dinakaran &

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was wrong in holding that the interest charged by the firm, M/s Eves Picture House, on the debit balance of the assesseepartner in his capital account was allowable as expenditure incurred to earn his share of profit under s. 67(3) from the firm ?

Avijit Das / August 9, 2005

High Court Of Allahabad CIT vs. Ajit Prasad Section 67(3) Asst. Years 1983-84, 1984-85, 1985-86 R.K. Agrawal & Rajes Kumar,

Sec. 67A, Section 167, Section 167B, Section 67, Section 86

Madhya Pradesh H.C : The share of loss from joint venture could be set off against other income in the assessment of the member of joint venture/AOP, as assessed in the assessment of joint venture/AOP even though the other income of AOP is above taxable limit

Avijit Das / January 3, 2005

High Court Of Madhya Pradesh : Indore Bench CIT vs. D & H Secheron Electrodes Ltd. Sections 67A, 86, 167B

Sec. 67A, Section 80M

Punjab & Haryana H.C : It filed its return of income for the asst. yr. 1989-90 declaring an income of Rs. 1,93,810 on 28th Dec., 1989.

Avijit Das / July 22, 2004

High Court Of Punjab & Haryana CIT vs. Puja Investments (P) Ltd. Sections 67A, 80M N.K. Sud & Adarsh Kumar

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