Bombay H.C : The penalty of Rs. 1,75,000 imposed for concealment was such that it needed to be cancelled
High Court Of Bombay : Nagpur Bench Prabhakar Bhaiyaji Ghode vs. CIT Section 256(2) J.P. Devadhar & B.P. Dharmadhikari, JJ. […]
Section 256
Section 256
Bombay H.C : No penalty is imposable on the addition of Rs. 4,52,485 made by the AO under s. 271 (1)(c) of the Act
High Court Of Bombay : Nagpur Bench CIT vs. Auto Bharati Section 256(2) Asst. Year 1986-87 J.P. Devadhar & B.P.
Section 256
Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the lower authorities were not justified in disallowing the claim of the assessee for losses ?
High Court Of Bombay CIT vs. Ramkrishna Bajaj (HUF) Section 256(2) Asst. Year 1982-83 J.P. Devadhar & B.P. Dharmadhikari, JJ.
Sec. 260A, Section 271C
Delhi H.C : The assessee applied to the AO and a no objection certificate was given (we are told) for as many as six financial years and each certificate mentioned that TDS at 30 per cent was required to be deducted in terms of s. 115A
High Court Of Delhi CIT vs. Asian Hotels Ltd. Section 260A, 271C Asst. Year 1997-98 Madan B. Lokur & V.B.
Income Tax Case Laws, Sec. 10(3), Section 10, Section 45
Madras H.C: Whether on the facts and in the circumstances of the case the Tribunal is right in law in holding that the sum agreed to be paid to the appellant as sub-lessee by the lessee of the premises for the failure to provide alternate accommodation is taxable under the head capital gains, which is prior to the amendment by the Finance Act, 1995 ?
High Court Of Madras Beardsell Ltd. vs. JCIT Section 10(3), 45 Asst. Year 1994-95 P.D. Dinakaran & P.P.S. Janarthana Raja,
Section 256
Bombay H.C : The exercise books found in the possession of the assessee, though they are not books of account but in strickest sense of the terms, they are books of account
High Court Of Bombay : Nagpur Bench CIT vs. Ratnasi Deoji Patel (HUF) Section 256(2) Asst. Year 1982-83, 1983-84, 1984-85,
Section 80HHC
Punjab & Haryana H.C : the appellant is not entitled to deduction under s. 80HHC as an exporter on surrendered income of Rs. 13.00 lakhs when it is not disputed that the appellant is not selling any goods within the country and is 100 per cent export oriented unit
High Court Of Punjab & Haryana Sarla Handicrafts (P) Ltd. vs. Additional Commissioner Of Income Tax Section 80HHC Asst. Year
Sec. 271(1)(c ), Section 256
Bombay H.C : Whether the Tribunal was justified in deleting the penalty levied under s. 271(1)(c)
High Court Of Bombay : Nagpur Bench CIT vs. Balram Giddumal Section 256(2), 271(1)(c) Asst. Year 1983-84 to 1986-87 J.P.
Section 145
Madhya Pradesh H.C : The assessee is following cash system of accounting and prior period’s expenses cannot be allowed in the assessment year under reference
High Court Of Madhya Pradesh CIT vs. M.P. Financial Corporation Section 145 Asst. Year 1997-98, 1998-99, 1999-2000, 2000-01, 2001-02 S.K.
Section 154
Allahabad H.C : Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that there was no mistake in the order dt. 21st May, 1979, that could be rectified under s. 154 of the IT Act, 1961 ?
High Court Of Allahabad CIT vs. Late Haji Abdul Hameed Section 154 Asst. Year 1962-63, 1970-71 & 1971-72 R.K. Agrawal
