169 ITR Archives - taxcaselaw.com

Kerala H.C : Whether, on the facts and in the circumstances of the case, and also in the absence of an approved gratuity fund created by it for the exclusive benefit of employees under an irrevocable trust, the assessee is entitled to claim deduction of the provision for the liability towards gratuity payable to the employees ?

High Court Of Kerala CIT vs. Commonwealth Trust Ltd. Sections 17(3)(ii), 40(a)(v), 40A(7) T. Kochu Thommen & K.P. Radhakrishna Menon, JJ. IT Ref. No. 114 of 1981 29th December, 1987 Counsel Appeared Menon, for the Revenue : Jose Joseph, for the Assessee KOCHU THOMMEN, J.: Pursuant to the direction of this Court in O.P. No. 1277 …

S.C : Whether, on the facts and in the circumstances of the case, the income derived by the assesseecompany by way of lease rent from the letting out of its assets during the years ended 31st Dec., 1959, 31st Dec., 1960, 31st Dec., 1961 & 31st Dec., 1962, is assessable to tax under the head ‘Profits and gains of business’ or under the head ‘Income from other sources’?

Supreme Court Of India CIT vs. Vikram Cotton Mills Ltd. Sections 28, 22 Asst. Year 1960-61, 1961-62, 1962-63, 1963-64 Sabyasachi Mukharji & S. Ranganathan, JJ. Civil Appeals Nos. 689 to 692 of 1975 with SLP (Civil) Nos. 5324 & 5325 of 1978 15th December, 1987 Counsel Appeared S.C. Manchanda with B.B. Ahuja & Miss A. Subhashini, …

S.C : The question raised in this appeal has now become academic in view of decision of this Court in CIT vs. Andhra Pradesh State Road Transport Corporation

Supreme Court Of India Andhra Pradesh State Road Transport Corporation vs. Income Tax Officer Section 241 S. Natarajan & M.N. Venkatachaliah, JJ. Civil Appeal No. 998 of 1975 9th December, 1987 ORDER The question raised in this appeal has now become academic in view of decision of this Court in CIT vs. Andhra Pradesh State Road …

S.C : Whether, on the facts and in the circumstances of the case, the assessments for the years 1954-55, 1960-61and 1961-62 were validly reopened under s. 147(a) of the IT Act, 1961?

Supreme Court Of India Sir Shadilal & Sons. vs. CIT Section 24(1)(a) Asst. Year 1954-55, 1960-61, 1961-62 M.H. Kania & M.V. Venkatachaliah, JJ. Civil Appeals Nos. 690 to 692 (NT) of 1975 27th November, 1987 Counsel Appeared S.L. Aneja, for the Appellant : C.M. Lodha with K.S. Dua & Miss A. Subhashini, for the Respondent M.N. …

S.C : The crucial question which arises in these appeals is whether an order of an ITO merges in the order of the AAC even in respect of those points decided by the ITO which are not the subject-matter of the appeal before the AAC.

Supreme Court Of India Additional Commissioner Of Income Tax vs. J.K. Synthetics Ltd. Sections 263, 251 M.H. Kania & M.N. Venkatachaliah, JJ. Civil Appeals Nos. 980 & 981 of 1975 19th November, 1987 Counsel Appeared B. Parthasarathy, V.Gauri Shankar with K.C.Dua & Miss A.Subhashini,for the Appellants :D.N.Misra,for the Respondent. BY THE COURT The crucial question which …

S.C : V.S. Desai with B.B. Ahuja & Miss A. Subhashini, for the Appellant : Bishamber Lal, Mrs. Gitanjali Mohan & S.C. Patel, for the Respondent

Supreme Court Of India Commissioner Of Wealth Tax vs. Arundhati Balkrishna Trust Section WT 21(1) Pathak, C.J. & M.N. Venkatachaliah, J. Civil Appeals Nos. 809 to 817 of 1975 12th November, 1987 Counsel Appeared V.S. Desai with B.B. Ahuja & Miss A. Subhashini, for the Appellant : Bishamber Lal, Mrs. Gitanjali Mohan & S.C. Patel, for …

S.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that for the period covered by the old constitution, the income was assessable in the hands of the assessee as a registered firm ?

Supreme Court Of India Wazid Ali Abid Ali vs. Commissioner Of Income Tax Sections 184(7), 187(2) Asst. Year 1964-65, 1965-66 Sabyasachi Mukharji & G.L. Oza, JJ. Civil Appeals Nos. 1792 of 1974 & 609 of 1975 10th November, 1987 Counsel Appeared S.C. Manchanda with B.B. Ahuja & Miss A. Subhashini, for the Revenue : Dr. V. …

S.C : The appellants, who are all registered firms within the meaning of s. 2(39) of the IT Act, 1961 (hereinafter referred to as “the Act”), have preferred these appeals against the judgments of the Gauhati High Court overruling the challenge of the appellants as to the legality of the interest charged by the ITO for the delayed filing of returns and also as to the constitutional validity of subs. (4) of s. 139 of the Act, as it stood before 1st April, 1971.

Supreme Court Of India Ganesh Dass Sreeram & Ors. vs. ITO & Ors. Sections 139(1), 139(4) Asst. Year 1968-69 R.S. Pathak, C.J.; Ranganath Misra & Murari Mohan Dutt, JJ. Civil Appeal Nos. 1032 to 1036 of 1973 ; 1927-1933 of 1978 & 1288-1289 of 1980 30th October, 1987 Counsel Appeared S.T. Desai with R.P. Agarwala, Praveen …

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the HUF of Shantilal C. Shah got partitioned w.e.f. 1st Dec., 1976, and that the income of the erstwhile family is to be assessed in the hands of the members of the family ?

High Court Of Kerala Shantilal C.Shah vs. CIT Sections 171, 283(1) Asst. Year 1978-79 K.S. Paripoornan & M. Fathima Beevi, JJ. IT Ref No. 42 of 1985 20th October, 1987 Counsel Appeared Krishnan, for the Assessee : P.K.R. Menon, for the Revenue FATHIMA BEEVI, J.: The Tribunal, Cochin Bench, has, under s. 256(1) of the IT …

Kerala H.C : No HUF came into existence on the marriage of the assessee in view of the Kerala Joint Hindu Family System (Abolition) Act, 1975?

High Court Of Kerala P.G. Narayanaswamy vs. CIT Section 4 Asst. Year 1978-79 K.S. Paripoornan & M.Fathima Beevi, JJ. IT Ref. No.168 of 1984 20th October, 1987 Counsel Appeared Jose Joseph, for the Assessee : P.K.R. Menon, for the Revenue M. FATHIMA BEEVI, J.: The question referred for our opinion under s. 256(1) of the IT …

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