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Sec. 37(1), Section 37

Bombay H.C : Whether, on the facts and in the circumstances of the case, the litigation expenses of Rs. 25,599 or any part thereof as claimed by the assessee were rightly disallowed by the Tribunal?

Avijit Das / October 7, 1981

High Court Of Bombay Bilasrai Juharmal (HUF) vs. CIT Section 37(1) Asst. Year 1958-59 S.K. Desai & D.M. Rege, JJ. […]

Sec. 5(1)(viii), Section 35

Madras H.C : Whether, the provisions of s. 35 of the WT Act could not be invoked to apply the amended provisions of s. 5(1)(viii) of the said Act on the ground that such amended provisions of s. 5(1) (viii) involve a debatable question of law ?

Avijit Das / September 29, 1981

High Court Of Madras Commissioner Of Wealth Tax vs. S.A.P. Annamalai Sections WT 5(1)(viii), WT 35 Asst. Year 1962-63, 1963-64,

Sec. 139(4), Sec. 271(1)(a), Section 139, Section 271

Bombay H.C : Whether, on the facts and in the circumstances of the case, the assessee had failed to furnish the return of his total income within the time allowed, by sub-s. (1) of s. 139 of the IT Act, 1961 ?

Avijit Das / September 28, 1981

High Court Of Bombay CIT vs. Abdul Hamid Shah Mohamed Sections 271(1)(a), 139(4) S.K. Desai & D.M. Rege, JJ. IT

Section 148, Section 163, Section 254

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the assessee to raise the additional grounds of appeal which were not raised by the assessee earlier for asst. yrs. 1962-63 to 1964-65 ?

Avijit Das / September 28, 1981

High Court Of Bombay CIT vs. Balapur Sugar & Allied Industries Ltd. Sections 163, 148, 254 Asst. Year 1962-63, 1963-64,

Sec. 37(1), Section 31, Section 37

Bombay H.C : Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 2,16,045 incurred by the assessee-company on replacement of ordinary lighting by fluorescent lighting is deductible as revenue expenditure under s. 10(2)(xv) of the Indian IT Act, 1922, or as revenue repairs under s. 10(2)(v) of the said Act ?

Avijit Das / September 24, 1981

High Court Of Bombay Additional Commissioner Of Income Tax vs. India United Mills Ltd. Sections 37(1), 31 Asst. Year 1961-62

Sec. 256(1), Section 256

Bombay H.C : This reference was on board earlier on 10th of this month, when at the request of Mr. Khanna it was kept back till 16th. Mr. Khanna pointed out on the first date that he had no instructions from the assessee or his heirs. On 16th at Mr. Khanna’s further request, it was kept back till 21st. From 21st it has been appearing on board till today.

Avijit Das / September 24, 1981

High Court Of Bombay K.M. Mody vs. CIT Section 256(1) S.K. Desai & D.M. Rege, JJ. IT Ref. No. 137

Section 4, Section 60, Section 62

Bombay H.C : Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the sum of Rs. 21,439 paid by M/s Bhaishanker Kanga and Girdharlal as a share of the earnings of the assessee for the period he was a partner in the firm is to be excluded from the total income of the assessee is in law justified ?

Avijit Das / September 22, 1981

High Court Of Bombay CIT vs. Kanchanlal L. Talsania Sections 60, 62, 4 S.K. Desai & D.M. Rege, JJ. IT

Sec. 271(1)(c ), Section 271

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in cancelling the penalty imposed under the provisions of s. 271(1)(c) for the asst. yr. 1961-62, when the quantum assessment on the basis of which the penalty came to be imposed by the Department has been set aside by the Tribunal for being done de novo by the ITO in accordance with law ?

Avijit Das / September 22, 1981

High Court Of Madras CIT vs. Hind Mercantile Corporation Section 271(1)(c) Asst. Year 1961-62 Sethuraman & Balasubrahmanyan, JJ. Tax Case

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the assessee to raise an additional ground that the capital loss should be allowed to be carried forward ?

Avijit Das / September 22, 1981

High Court Of Bombay CIT vs. Govindram Brothers Pvt. Ltd. Section 254 Asst. Year 1957-58 S.K. Desai & D.M. Rege,

Bombay H.C : Whether the ITO in India was competent to compute the assessee’s income liable to tax in Pakistan and to restrict the rebate in respect of such income only ?

Avijit Das / September 21, 1981

High Court Of Bombay Associated Cement Companies Ltd. vs. CIT Section 90, DTAA Art. VI(b) Asst. Year 1963-64, 1964-65 S.K.

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