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Section 72

Section 10, Sec. 260A, Section 10A, Section 10B, Section 263, Section 70, Section 72, Section 74

Madras H.C : Section 10B(6) was attracted and deduction under Section 10B was to be computed without setting off of any carried forward losses and unabsorbed depreciation of the earlier assessment years

Avijit Das / January 11, 2019

High Court Of Madras Intimate Fashions (India) P. Ltd. vs. Assistant Commissioner Ofincome Tax Section 10A, 10A(1), 10A(1A), 10A(4), 10A(6), […]

Allahabad H.C : The business of the assessee remained the same, because the criterion is not the nature of business but the unit of control and common management

Avijit Das / April 23, 2014

High Court Of Allahabad CIT vs. Ganga Corporation Asbestos (P.) Ltd. Section : 72 Assessment Year : 1988-89 Rajes Kumar

Section 32, Section 34A, Section 72

Allahabad H.C : Brought forward unabsorbed depreciation can be set off against income from capital gain

Avijit Das / March 6, 2013

High Court Of Allahabad CIT vs. Kisan Engineering Works Ltd. Assessment Year : 1992-93 Section : 32, 34A, 72 Prakash

Section 32, Section 34A, Section 72

Allahabad H.C : Brought forward unabsorbed depreciation can be set off against income from capital gain

Avijit Das / March 6, 2013

High Court Of Allahabad CIT VS. Kisan Engineering Works Ltd. Assessment Year : 1992-93 Section : 32, 34A, 72 Prakash

Section 263, Section 72

Delhi H.C : the purported ground that the view taken by the Assessing Office in the scrutiny assessment was a plausible view

Avijit Das / May 11, 2011

High Court Of Delhi CIT vs. Nalwa Investments Ltd. Assessment Year : 2003-04 Section : 263, 72 A.K. Sikri And

Section 143, Sec. 234A, Section 72

Delhi H.C : Both short-term capital gains and short-term capital losses arose as a result of right issue and its renunciation

Avijit Das / April 6, 2011

High Court Of Delhi CIT, Delhi vs. Sashi Prakash Khemka Assessment Year 1993-94 Section : 143,72,234A A.K. Sikri And M.L.

Section 68, Section 147, Section 148, Section 69A, Section 72

Punjab & Haryana H.C : the Hon’ble Tribunal was justified in treating the initiation of proceedings under s. 147/148 unjustified and untenable and issuance of notice under s. 148 to be invalid for the asst. yr. 1998-99 in which the assessee was found to be owner of gold and diamond jewellery as envisaged by s. 69A of the IT Act, 1961

Avijit Das / December 14, 2010

High Court Of Punjab & Haryana CIT vs. Prem Pal Section 69A, 147, 148, 1997FA 68, 1997FA 71, 1997FA 72

Section 72, Section 80

Delhi H.C : Whether the loss determined by the AO, being different from the loss as claimed by the assessee in the return, can be carried forward in view of the provisions of s. 80 read with s. 139(3) of the IT Act, 1961 ?

Avijit Das / February 6, 2009

High Court Of Delhi CIT vs. Nalwa Investment Ltd. Section 72, 80 Asst. Year 1995-96, Badar Durrez Ahmed & Rajiv

Bombay H.C : Whether benefit of carry forward losses and depreciation relating to earlier years even in hand of the Court receiver ?

Avijit Das / September 19, 2008

High Court Of Bombay CIT Vs. Bencomar Hotels (Goa) (P.) Ltd. Assessment Year : 1990-91 to 1992-93 Section : 72

Section 72, Section 72A

Orissa H.C : Amalgamation of OMC Alliance Ltd., the erstwhile subsidiary company with Orissa Mining Corporation Ltd. became effective from 30th Aug., 1991 and not from 1st April, 1986 and consequent denying the claim of OMC for treating all the operation of the erstwhile subsidiary as that of the patent company, namely, OMC from 1st April, 1986 and resultant loss.

Avijit Das / January 18, 2007

High Court Of Orissa Orissa Mining Corporation Ltd. vs. CIT Section 72A Asst. Years 1987-88, 1988-89, 1989-90, 1990-91 A.K. Ganguly

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