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Section 80

Section 80, Section 80J

Allahabad H.C : Loans taken should not be excluded from the assessee’s capital for working out deduction under s. 80J

Avijit Das / March 6, 1991

High Court Of Allahabad CIT vs. Lohia Machines (P) Ltd. Section 80J B.P. Jeevan Reddy, C.J. & S.R. Singh, J. […]

Sec. 80U, Section 16

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the learned Tribunal was legally correct in holding that the assessee was not entitled to standard deduction under s. 16(i) on the ground that the remuneration paid to the joint managing director was not salary ?

Avijit Das / September 11, 1990

High Court Of Allahabad Sardar Harpreet Singh vs. CIT Sections 80U, 16(i) Asst. Year1980-81 B.P. Jeevan Reddy, C.J. & R.A.

Section 80, Section 80M

Bombay H.C : By this petition under Art. 226 of the Constitution of India, the petitioner-company has challenged the legality and validity of the orders dated October 28, 1986, and dated June 23, 1987, passed by respondent No. 1, CBDT, New Delhi.

Avijit Das / August 8, 1990

High Court Of Bombay Dey Paper Consultants (P) Ltd. vs. Central Board Of Direct taxes & Ors. Section 80MM T.D.

Sec. 256(2), Sec. 80C, Section 256

Orissa H.C : The assessee is the Project Engineer (Mech.) of Orissa Construction Corporation Ltd. He purchased some National Savings Certificates for the asst. yr. 1985-86 and claimed deduction of the same under section 80C(2)(d) of the Act.

Avijit Das / July 27, 1990

High Court Of Orissa CIT vs. N. Benugopal Choudhary Sections 80C, 256, 256(2) S.C. Mohapatra & J.M. Mahapatra, JJ. SJC

Section 57, Section 80, Section 80B

S.C : Having regard to the definition of ‘gross total income’ under s. 80B(5) whether, on the facts ‘and in the circumstances of the case, the Tribunal was justified in allowing deduction under s. 80K on the gross dividend income without taking into account deduction for interest paid on moneys borrowed specifically for investment in shares ?

Avijit Das / November 6, 1989

Supreme Court Of India CIT vs. P.K. Jhaveri Sections 57, 57(iii), 80B, 80B(5), 80K S. Ranganathan, N.D. Ojha & J.S.

Sec. 37(1), Section 37, Section 80, Section 80-I

Bombay H.C : Whether, on the facts and in the circumstances of the case, the payment made by the assessee to M/s Sulzer Freres of Switzerland in pursuance of an agreement dt. 1st Oct., 1958, between them was expenditure capital in nature and not revenue expenditure ?

Avijit Das / September 26, 1989

High Court Of Bombay CIT vs. Kirloskar Bros. Ltd. Sections 37, 37(1), 80E, 80-I Asst. Year1966-67, 1967-68, 1968-69, 1969-70 S.P.

Section 45, Section 48, Section 52, Section 80

S.C : No capital gains arose on the transfer of the goodwill of the transferred business under the provisions of the IT Act, 1961

Avijit Das / August 10, 1989

Supreme Court Of India CIT vs. Kaikobad Byramji & Sons Sections 45, 48(ii), 52(2), 80T Asst. Year 1972-73 S. Ranganathan,

Sec. 80AA, Section 80, Section 80J

Calcutta H.C : Whether, on the facts and in the circumstances of the case and having regard to the fact that the original assessment was completed on March 22, 1974, the Tribunal was justified in law in directing the ITO to allow deductions under ss. 80-I and 80J of the IT Act, 1961, on the basis of the assessee’s claim for such deductions made in its letter dated February 8, 1979, in the course of the reassessment proceedings pending in terms of the Tribunal’s Order in ITA No. 2971 /Cal/74-75 dated June 11, 1976 ?

Avijit Das / August 2, 1989

High Court Of Calcutta CIT vs. Shree Bajrang Electric Steel Co. (P) Ltd. Sections 80J, 80AA Asst. Year 1971-72 Ajit

Section 80, Section 80J

Punjab & Haryana H.C : Deduction under s. 80J was available to the assessee for the whole year although the industrial undertaking had functioned only for a part of the period of the accounting year relevant to the asst. yr. 1978- 79

Avijit Das / April 19, 1989

High Court Of Punjab & Haryana CIT vs. Laxmi Industries Section 80J Asst. Year 1978-79 Gokal Chand Mital & S.S.

Sec. 80P(2)(a)(ii), Section 80, Section 80P

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in exempting from income tax the income of Rs. 9,35,108 from the purchase and sale of wheat, etc., under s. 80 P (2) (a) (iii) of the IT Act, 1961 ?

Avijit Das / March 21, 1989

High Court Of Punjab & Haryana CIT vs. Haryana State Co- Operative Supply & Marketing Federation Ltd. Sections 80P, 80P(2)(a)(iii)

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