201 ITR

Section 276, Section 276B, Section 278, Section 278B

Madhya Pradesh H.C : This petition has been filed under s. 482 of the CrPC, 1973, against the order dt. 18th Sept., 1991, passed in Criminal Revision No. 91 of 1991, by the Fifth Addl. Sessions Judge, Indore, thereby maintaining the order dt. 6th March, 1991, rendered in Cr. Case No. 55 of 1988, by the Addl. Chief Judicial Magistrate (Economic Offences), Indore, on the question of framing of charges under s. 194A r/w ss. 276B and 278B

High Court Of Madhya Pradesh Allen Pharmaceutical (P) Ltd. & Ors. vs. Union Of India Sections 276B, 278B A.R. Tiwari,

Section 215

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in confirming the AAC’s order that interest payable by the assessee under s. 18A(6) of the IT Act, 1922, was to be calculated after deducting the DIT relief admissible to the assessee- company from the total income-tax demanded even though the assessee’s claim for DIT relief was allowed subsequently by an order under s. 154 of the Act passed by the ITO ?

High Court Of Bombay CIT vs. Bombay Burmah Trading Corporation Ltd. Section 215 Asst. Year 1954-55 Dr. B.P. Saraf &

Section 49, Section 55

Bombay H.C : Whether, on the facts and in the circumstances of the case, the market value of the land at the time of the acquisition by the assessee-HUF, i.e., 25th March, 1970 is, in view of the provisions of s. 55(3) of the IT Act, 1961, to be taken as the cost thereof to the assessee for the purposes of computation of the capital gains 7

High Court Of Bombay CIT vs. Kanubhai R. Shah (HUF) Sections 49(1)(iv), 55(3) Asst. Year 1972-73 Dr. B.P. Saraf &

Sec. 2(14), Sec. 244(1A), Section 214, Section 244

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that, for the purpose of calculation of interest payable to the assessee under s. 214 of the IT Act, 1961, the order passed by the ITO in pursuance of the appellate order revising the original assessment constituted ‘regular assessment’ ?

High Court Of Calcutta CIT vs. Pixray (India) Ltd. Sections 2(14), 214, 244(1A) Asst. Year 1973-74 Ajit K. Sengupta &

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