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142 ITR

Sec. 37(1), Section 145, Section 37

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the interest payment to the Sugarcane Society and interest payable on the cane commission is an admissible deduction under s. 37(1) of the IT Act, 1961 ?

Avijit Das / February 2, 1982

High Court Of Punjab & Haryana CIT vs. Amritsar Sugar Mills Co. Ltd. Sections 37(1), 145 Asst. year 1969-70 Prem […]

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

Orissa H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the penalty levied under s. 271(1)(c) of the IT Act ?

Avijit Das / January 25, 1982

High Court Of Orissa CIT vs. Labala Haribandhu Sahu Section 271(1)(c) Asst. year 1962-63, 1964-65 R.N. Misra, C.J. & B.K.

Sec. 37(1), Section 37

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the expenditure incurred on testing, exhibiting and designing of scooters was of capital nature ?

Avijit Das / July 27, 1981

High Court Of Gujarat Gujarat Small Scale Industries Corporation Ltd. vs. CIT Section 37(1) Asst. year 1971-72 M.P. Thakkar &

Sec. 10(3), Section 4

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 26,983 received by the assessee by virtue of the order of the Calcutta Improvement Tribunal dt. 22nd Feb., 1962, was a capital receipt and, as such, not includible in the total income of the assessee ?

Avijit Das / September 12, 1980

High Court Of Calcutta CIT vs. Smt. Asrafi Devi Rajgharia Sections 4, 10(3) Asst. Year 1963-64 Dipak Kumar Sen &

Section 147, Section 148

Delhi H.C : M/s D.L.F. Housing and Construction Pvt. Ltd. (hereinafter referred to as “the assessee”) is challenging by this writ petition the validity of a notice dated January 22, 1969, issued by the the second respondent under s. 147(a) r/w s. 148 of the IT Act, 1961.

Avijit Das / April 25, 1980

High Court Of Delhi D.L.F. Housing & Construction (P) Ltd. vs. Union Of India & Anr. Sections 147(a), 148 Asst.

Income Tax Case Laws

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the exemption provided in s. 33(1)(n) of the ED Act, 1953, should be allowed in respect of the dwelling house of the HUF from the value of the joint family properties before determining the share of the deceased and also that of the lineal descendants, the former for assessment and the latter for aggregation ?

Avijit Das / March 7, 1979

High Court Of Madras Controller Of Estate Duty vs. Estate Of Late S.B. Rajarathnam Chettiar Section ED 33(1)(n) Ramanujam &

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