Income Tax Case Laws, Section 85

Delhi H.C : Whether, on the facts and in the circumstances of the case, the assessee was entitled to relief under s. 85 of the Act as it stood at the relevant time in respect of amounts of Rs. 4,494 in the first year and Rs. 9,876 for the second year received by way of dividends from a company which was entitled to relief under s. 84 of the IT Act ?

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High Court Of Delhi Additional Commissioner Of Income Tax vs. Seth Vineet Virmani Section 85 Asst. Year 1966-67, 1967-68 S. […]

Sec. 18(1)(a), Section 18

Punjab & Haryana H.C : Whether the CIT, while reducing or waiving the amount of penalty imposed or imposable on a person under cl. (i) of sub-s. (1) of s. 18 of the WT Act, 1957 (for short “the Act”), can ignore his recorded satisfaction to the statutory conditions embodied in s. 18B, while exercising discretion in that direction ?

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High Court Of Punjab & Haryana Smt. Parkash Devi vs. Commissioner Of Wealth Tax Sections WT 18(1)(a), WT 18B Asst.

Sec. 40(c), Sec. 43(3), Section 43

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the reimbursement by the assessee of the medical expenses incurred by its employees did not result directly or indirectly in the provision of any benefit or amenity or perquisite to the employees within the meaning of s. 40(c)(iii) of the IT Act 1961 ?

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High Court Of Calcutta Simon Carves India Ltd. vs. CIT Sections 40(c), 43(1) Asst. Year 1967-68 Sabyasachi Mukharji & C.K.

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