142 ITR

Income Tax Case Laws

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that a sum of Rs. 28,574 refunded by the IT Department to the widow of the deceased several years after the death of the deceased was the estate of the deceased passing on his death to the accountable person in terms of s. 5(1) of the ED Act, 1953 ?

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High Court Of Allahabad Smt. Sheila Prasad, A/P Of Late Col. Ajit Prasad vs. Commissioner Of Estate Duty Sections ED

Income Tax Case Laws

Punjab & Haryana H.C : The Haryana State Small Industries and Export Corporation Ltd., a State Government undertaking, has approached this Court under Arts. 226 and 227 of the Constitution of India, praying for the issuance of a writ of certiorari, so as to quash the orders of the CIT, Patiala, dt. 31st July, 1974, (annex. P-1) passed in exercise of revisional powers under s. 17 of the Companies (Profits) Surtax Act, 1964.

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High Court Of Punjab & Haryana Haryana State Small Industries & Export Corporation Ltd. vs. CIT Section SURTAX 17 Asst.

Sec. 256(2), Section 147, Section 148, Section 256

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that there was no escapement of income on account of failure on the part of the assessee to disclose income fully and truly and thus initiation of proceedings under s. 147(a)/148 of the IT Act, 1961, was without any jurisdiction.?

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High Court Of Rajasthan : Jaipur Bench CIT vs. LT. Gen. Umrao Singh Sections 147(a), 256(2), 148 Guman Mal Lodha

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

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in cancelling the penalties imposed by the WTO u/s. 18(1)(a) of the WT Act, 1957, in respect of the asst. yrs. 1970-71 and 1971-72, respectively, placing reliance on the circular of CBDT No. 78 F. No. 328/11/72-WT.

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High Court Of Madhya Pradesh Commissioner Of Wealth Tax vs. Suresh Chandra Badri Lal Section WT 18(1)(a) Asst. year 1970-71,

Sec. 10(3), Section 28

Bombay H.C : Whether, on the facts and in the circumstances of the case, the claim of the applicant that the receipts of Rs. 99,021 for the asst. yr. 1966-67 and Rs. 1,71,982 for the asst. yr. 1967-68, arising on account of sale of import entitlements, were (a) items of capital receipts or (b) items of casual and non-recurring nature and hence exempt from income-tax under s. 10(3) of the IT Act, or (c) an item of export profits or export sales eligible for rebate from income-tax under s. 2(5)(a)(i) or 2(4)(a)(ii) of the Finance Act, 1966, or 1967, has been rightly rejected ?

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High Court Of Bombay Metal Rolling Works Pvt. Ltd. vs. CIT Sections 28, 10(3), 1966FA 2(5)(a)(i), 1966FA 2(5)(a)(ii), 1967FA 2(4)(a)(i),

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