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Delhi H.C : Whether the Tribunal is correct in law in holding that assumption of jurisdiction by the CIT, under Section 263 of the Act, was illegal?

High Court Of Delhi CIT vs. Sunil Lamba Section 55(2)(a), 263 Asst. Year 1995-96 S. Muralidhar & Sanjeev Narula, JJ. ITA 465/2003 20th March, 2019 Counsel Appeared: Ashok Manchanda, Sr. Standing Counsel, Pankaj Sinha, Adv. for the Petitioner : Ajay Vohra, Sr. Adv., Kavita Jha, Devika Jain & Anant Mann, Advs. for the Respondent. DR. S. …

Delhi H.C : The Assessee had paid compensation amount “once and for all to repurchase the property” and this was “in fact a sale consideration and cannot be allowed as business expenditure.”

High Court Of Delhi Gopal Das Estates & Housing Pvt. Ltd. & ORS. vs. CIT & Ors. Section 24, 36(1)(iii), 154, 194-I Asst. Year 1995-96 S. Muralidhar & Sanjeev Narula, JJ. ITA 210/2003, 609/2005, 611/2005, 772/2005, 1134/2005, 400/2009, 742/2009, 55/2010, 548/2010, 581/2010, 2078/2010 20th March, 2019 Counsel Appeared: M.S. Syali, Senior Advocate with Arta Trana Panda …

Madras H.C : Whether the Income Tax Law is a-political, a-religious in character, whether the character and attributes of the recipient of an income determines the taxability or the character of the receipt of income

High Court Of Madras Union Of India (Rep. By The Secretary Ministry Of Finance) And Ors. vs. The Society Of Mary Immaculate (Tamil Nadu)(Rep. By Its President) And Ors. Section 15, 192 & Section 4(3)(ia) of Income Tax Act, 1922 Dr. Vineet Kothari & C.V.Karthikeyan, JJ. Writ Appeal Nos.391 to 402, 569 to 583, 585 to …

Kerala H.C : Where the due date for issue of notice under Section 143(2) had expired, as on the date of search, there could be no re-assessment made by virtue of the provisions under Section 153A; of such matters as available in the returns filed, which stands concluded by sheer efflux of time

High Court Of Kerala CIT vs. K.P. Ummer, Prop. Star Rolling Mill Section 132, 132A, 139, 143(2), 147, 149, 153(1), 153A, 153A(1), 153A(1)(a), 153A(2), 158, 260A Asst. Year 2003-04 to 2004-05 K.Vinod Chandran & Ashok Menon, JJ. ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 19th February, 2019 Counsel Appeared: P.K.R. Menon, Sr. …

Bombay H.C : The petition passed by the Transfer Pricing Officer (“TPO” for short) under Section 92CA(3)

High Court Of Bombay Times Global Broadcasting Company Ltd. vs. Union Of India & Ors. Section 92CA(1) Asst. Year 2015-16 Akil Kureshi & Sarang V. Kotwal, JJ. Writ Petition No. 3386 OF 2018 15th March, 2019 Counsel Appeared: Jehangir Mistri, Sr. Counsel a/w Harsh Kapadia for the Petitioner.: P. C. Chhotaray a/w P.A. Narayanan for the …