Sec. 37(1), Section 43B

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the additional liability of Rs. 2,71,855 on account of royalty pertaining to asst. yrs. 1981-82 and 1982-83 was an allowable deduction in asst. yr. 1985-86, when the liability neither pertains to nor it was created or arose in the accounting period pertaining to the said assessment year ?

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High Court Of Gujarat CIT vs. Gujarat State Forest Development Corporation Sections 37(1), 43B Asst. Year 1985-86 R.S. Garg &

Sec. 139(9), Sec. 44AB, Section 139, Section 271C, Section 273B

Rajasthan H.C : Whether, in the facts and circumstances of the case, for the purpose of attracting of s. 44AB, the receipts of an assessee by way of sale or trading business and receipts for doing the job work can be clubbed for the purpose of finding out whether the limit of Rs. 40 lakhs prescribed for attracting the provisions of s. 44AB is made out ?

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High Court Of Rajasthan Bajrang Oil Mills vs. Income Tax Officer Sections 44AB, 139(9), 271B, 273B Asst. Year 1994-95 Rajesh

Section 32A

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee who was engaged in a profession of pathological laboratory could be said to be carrying on a business as an industrial undertaking, which produced an article or thing and was thus entitled to investment allowance under s. 32A of the Act on the new machinery installed in his clinic ?

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High Court Of Gujarat CIT vs. Suresh Amin Family Trust Section 32A Asst. Years 1983-84, 1984-85, 1985-86 R.S. Garg &

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