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Section 94

Sec. 260A, Section 253, Section 92, Section 94

Karnataka H.C : Whether on the facts and in the circumstances of the case the Tribunal is right in law rejecting comparables namely, Kais Information systems Lid, Tata Elxsi Ltd. M/s. Accel Information Systems Ltd, M/s. Bodhtree Consulting by following its earlier order and without appreciating that the reasonings of TIO/Ah) for adopting the said comparables which have been brought out in the TPO’s order and without appreciating that TPO has chosen the same after application of mind and materials on record”?

Avijit Das / June 25, 2018

High Court Of Karnataka Pr.CIT vs. Softbrands India P. Ltd. Section 260-A, 92 to 94-B, 253 Asst. Year 2006-07 Vineet […]

Income Tax Case Laws, Sec. 2(4), Section 14A, Section 80M, Section 94

Madras H.C : The assessee, who is not in the business of buying and selling of stocks and shares is entitled to claim loss arising on redemption of units as business loss

Avijit Das / October 8, 2012

High Court Of Madras CIT vs. Allu Arvind Babu Section 80M, 94(7), 14A, 34I, 2(4) Asst. Year 2001-02 Chitra Venkataraman

Sec. 10(33), Section 10, Section 94

Calcutta H.C : The unit transactions which took place in the present case were solely for reducing the assessee’s tax liability and that the ratio of the McDowell’s case apply to the present case are based on a misconstruction of the said decision.

Avijit Das / March 4, 2011

High Court Of Calcutta Eveready Industries India Ltd. vs. CIT, Kolkata-II Assessment Year : 1990-91 Section : 94,10(33) Bhaskar Bhattacharya

Sec. 10(33), Section 14A, Section 94

S.C : Whether “return of investment” or “cost recovery” would fall within the expression “expenditure incurred” in s. 14A ?

Avijit Das / July 6, 2010

Supreme Court Of India CIT vs. Walfort Share & Stock Brokers (P) Ltd. Section 10(33), 14A, 94(7) Asst. Year 2000-01

Bombay H.C : Whether on the facts and in the circumstances of the case and in law, Tribunal was right in holding that cls. (a), (b) and (c) of s. 94(7) of the IT Act, 1961, are to be satisfied independently or cumulatively

Avijit Das / June 9, 2010

High Court Of Bombay CIT vs. Smt. Alka Bhosle Section 94(7) Asst. Year 2004-05 Dr. D.Y. Chandrachud & J.P. Devadhar,

Sec. 28(i), Section 254, Section 94

Delhi H.C : The Tribunal misdirected itself in law in deleting the disallowance of a loss of Rs. 19,67,450 claimed by the assessee on account of purchase and redemption of units of Kothari Pioneer Mutual Fund, Mumbai

Avijit Das / February 13, 2009

High Court Of Delhi CIT vs. Hindustan Tin Works Ltd. Section 28(i), 94(7), 254(1) Asst. Year 2001-02 Vikramajit Sen &

Section 70, Section 94

Delhi H.C : whether the capital loss incurred by the assessee on redemption of units of mutual funds was liable for disallowance in view of the provisions of s. 94(7) of the IT Act, 1961

Avijit Das / February 10, 2009

High Court Of Delhi CIT vs. Shambhu Mercantile Ltd. Section 70, 94(7) Asst. Year 2004-05 Vikramajit Sen & Rajiv Shakdher,

Sec. 260A, Section 260, Section 263, Section 94, Uncategorized

Delhi H.C : The AO, while assessing the return of the assessee, accepted the bona fides of the transaction and did not cast any doubt upon the genuineness of the sale of the units and, therefore, adjusted the loss on account of sale against the business profits.

Avijit Das / February 14, 2007

High Court Of Delhi CIT vs. VIMGI Investment (P) Ltd. Sections 94(7), 260A, 263 Asst. Year 2001-02 Madan B. Lokur

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