Madras H.C : Does it make the trust a charitable trust ?
High Court Of Madras CIT vs. Workshop Trust Sections 2(15), 11, 80-G Asst. year 1971-72 Balasubrahmanyan & Padmanabhan, JJ. Tax […]
Sec. 2(15), Section 11, Section 80G
Sec. 37(1), Section 37
Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal misdirected itself in law in holding that the legal expenses of Rs. 14,300 incurred by the assessee in connection with two suits were incurred for the purpose of the assessee’s business and were as such allowable in computing the assessee’s total income ?
High Court Of Calcutta CIT vs. Indo-Burmah Petroleum Co. Ltd. Section 37(1) Asst. Year 1968-69, 1969-70 Sabyasachi Mukharji & Suhas
Section 45, Section 52
Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that amount of Rs. 1,00,000 could be subjected to tax as capital gains under the provisions of IT Act, 1961 ?
High Court Of Calcutta Brijmoni Devi & Ors. vs. CIT Sections 45, 52(2) Asst. Year 1965-66 Sabyasachi Mukharji & Suhas
Section 45, Section 52
Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that amount of Rs. 1,00,000 could be subjected to tax as capital gains under the provisions of IT Act, 1961 ?
High Court Of Calcutta Brijmoni Devi & Ors. vs. CIT Sections 45, 52(2) Asst. Year 1965-66 Sabyasachi Mukharji & Suhas
Section 222
Punjab & Haryana H.C : This petition under Art. 226/227 of the Constitution of India would deserve acceptance in view of a Division Bench judgment of this Court, to which I was a party, in Nand Lai vs. TRO (Civil Writ Petition No. 1944 of 1981) decided its limine on September 11, 1981 [ (1982) 30 CTR (P&L) 327 : (1982) 135 ITR 176 (P&L)].
High Court Of Punjab & Haryana Sita Ram vs. Tax Recovery Officer & Ors. Section 222 Asst. Year 1953-54, 1954-55,
Sec. 164(3), Section 164
Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that while imposing tax under s. 164(3)(b) of the IT Act on the assessee-trust, the rate of 65per cent was to be calculated without allowing the basic exemption of Rs. 5,000 as laid down in the Finance Act ?
High Court Of Calcutta Surendranath Gangopadhyaya Trust vs. CIT Sections 164(3), 1973FA 2(3) Asst. Year 1974-75 Sabyasachi Mukharji & Suhas
Sec. 35B, Section 154
Madhya Pradesh H.C : On the facts and circumstances of the case, though the assessee had not claimed relief under s. 35B of the IT Act in the original assessment proceedings, if it is apparent from the record that the assessee was entitled to relief admissible under s. 35B of the IT Act, can the relief be granted by an order under s. 154 of the IT Act by rectifying the assessment ?
High Court Of Madhya Pradesh CIT vs. K.N. Oil Industries Sections 35B, 154 Asst. year 1972-73 G.P. Singh, C.J. &
Section 64
Bombay H.C : Whether, on the facts and in the circumstances of the case, the dividend income of Rs. 18,134 on 160 bonus shares of M/s Birla Brothers Pvt. Ltd. held by the assessee’s wife, Smt. Shardadevi, is taxable in the hands of the under s. 64(iii) of the IT Act, 1961 ?
High Court Of Bombay CIT vs. M.P. Birla Section 64(iii) Asst. Year 1968-69, 1969-70 M.N. Chandurkar & M.H. Kania, JJ.
Sec. 2(18), Section 37
Allahabad H.C : The Tribunal has submitted this statement of the case and has referred several questions of law for our opinion at the instance of the assessee as well as the Revenue. The reference relates to six assessment years from 1964-65 to 1969-70.
High Court Of Allahabad Income Tax Appellate Tribunal vs. B. Hill & Co. (P) Ltd. Sections 37, , 1965FA 2(5)(a),
Section 4
Bombay H.C : Whether, on the facts and circumstances of the case, the sum of Rs. 1,14,710 is assessable to tax as a capital gain or as a business profit ?
High Court Of Bombay CIT vs. Popular Metal Works & Rolling Mills Section 4 Asst. Year 1967-68 Chandurkar & Kania,
