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202 ITR

Sec. 139(1), Section 139, Section 80

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing the authorities to allow the benefit of carry forward of loss determined for the asst. yr. 1985-86 in terms of s. 80 of the IT Act, 1961 ?

Avijit Das / February 8, 1993

High Court Of Calcutta CIT vs. Janata Film Exchange (P.) Limited Sections 139(1), 80 Asst. Year 1985-86 Ajit K. Sengupta […]

Section 144, Section 185, Section 246

Orissa H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the AAC was right in quashing the entire assessment order passed by the ITO under s. 144 of the Act: ?

Avijit Das / February 8, 1993

High Court Of Orissa CIT vs. Mahabir Fancy Store Sections 144, 185(5), 246(1)(j) Asst. Year 1984-85 Assessee. Pasayat & D.M.

Sec. 139(8), Sec. 276CC, Section 139, Section 215

Karnataka H.C : What is the scope and meaning of the expression `regular assessment’ as defined under s. 2 (40) of the Act; and (ii) Does it mean only assessments done under s. 143 or s. 144 or any assessment done under the Act

Avijit Das / February 4, 1993

High Court Of Karnataka K. Venkatesh Nayak vs. Income Tax Officer & Anr. Sections 139(8), 215, 276CC Asst. Year 1980-81

Sec. 43(5), Section 43

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the contract with Jam Manufacturing Co. Ltd. and the other contract with Sayaji Mills No. 2 resulting in the payment of compensation did not amount to a speculative transactions and in directing the allowance of the loss of Rs. 26,943 as a business loss ?

Avijit Das / January 29, 1993

High Court Of Bombay CIT vs. Jaydwar Textiles Section 43(5) Dr. B.P. Saraf & U.T. Shah, JJ. IT Ref. No.

Sec. 32(1), Sec. 37(1), Sec. 43(1), Section 32, Section 37, Section 43

Bombay H.C : Whether, on the facts and circumstances of the case, the sums of Rs. 46,178 and Rs. 10,399 are allowable as revenue expenditure for the asst. yrs. 1964-65 and 1965-66 respectively ?

Avijit Das / January 25, 1993

High Court Of Bombay Ciba Of India Ltd. vs. CIT Sections 32(1), 37(1), 43(1), Expln. 2, 254(1), 256 Asst. Year

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the sum of Rs. 39,368 being the sale price of import entitlements was assessable as income under s. 28(iv) of the IT Act, 1962 ?

Avijit Das / December 4, 1992

High Court Of Kerala O.K. Industries vs. CIT Section 256 Asst. Year 1978-79 K.S. Paripoornan & K.K. Usha, JJ. IT

Income Tax Case Laws

Gujarat H.C : Whether, the deceased had any share in the goodwill of the partnership firm of M/s Ashokkumar Mukeshkumar ?

Avijit Das / September 15, 1992

High Court Of Gujarat Controller Of Estate Duty vs. Late Daulal Kanhayalal Through A.P. Jagatkishore Daulal Section ED 5 G.T.

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in admitting the additional ground raised by the assessee that the ITO was not justified in rectifying the order so as to reduce the capital computed by Rs. 9,53,220 for asst. yr. 1967-68 as there was no mistake rectifiable under s. 13 of the Companies (Profits) Surtax Act, 1964 ?

Avijit Das / September 9, 1992

High Court Of Gujarat Commissioner Of Surtax vs. New India Industries Limited Section 254, Surtax SCH. II, Surtax Rule 1,

Sec. 206C, Sec. 44AC, Section 206

Patna H.C : Whether a sum equal to 15% of the excise duty payable by the petitioners on account of purchase of country spirit, can be collected as income-tax under the provisions of s. 206C

Avijit Das / September 9, 1992

High Court Of Patna Ramjee Prasad Sahu & Ors. vs. Union Of India & Ors., Etc. Sections 44AC, 206C S.B.

Section 182, Section 183, Section 4

Andhra Pradesh H.C : Whether, on the facts and in the circumstances, the assessment made on the assessee for the asst. yr. 1968-69 was valid?

Avijit Das / June 19, 1992

High Court Of Andhra Pradesh CIT vs. B.R. Constructions Sections 4, 182, 183 Asst. Year 1968-69 Syed Shah Mohammed Quadri,

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