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210 ITR

Section 132, Section 28

Allahabad H.C : The petitioner who is an income-tax assessee, seeks an order, direction or writ in the nature of certiorari quashing the entire seizure effected in pursuance of the warrants of authorisation dt. 3rd Sept., 1993

Avijit Das / August 24, 1994

High Court Of Allahabad Nand Kishore Mangharani vs. Director Of Income Tax (Investigation) & Ors. Sections 28B, 132 B.M. Lal […]

Sec. 2(c), Sec. 5(1)(iv), Section 2, Wealth Tax Act

Gauhati H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in setting aside the orders of the authorities below regarding allowability of exemption under s. 5(1)(iv) of the WT Act, 1957, at the stage of determination of net wealth of the AOP in which the assessee was a member, before its allocation amongst the members, for fresh disposal by the WTO in the light of the decision of the Tribunal (Special Bench), Pune, in the case of N.R. Karia vs. WTO (1985) 22 TTJ (Pune) (SB) 13 : (1985) 13 ITD 545 (Pune)(SB) ?

Avijit Das / March 16, 1994

High Court Of Gauhati Commissioner Of Wealth Tax vs. Ramniwas Karwa & Anr. Sections WT 2(c), WT 5(1)(iv), WT RULE

Sec. 64(1)(vii), Section 5

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the gift is void and not voidable ?

Avijit Das / January 20, 1994

High Court Of Madras Pranjirandas S. Patel vs. CIT Sections 5, 64(1)(vii) Asst. Year 1971-72, 1972-73, 1973-74, 1974-75 Venkataswami &

Sec. 37(1), Section 37, Section 80G

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the expenditure of Rs. 1,51,260.71 relating to dismantling, loading and unloading of machinery and equipment was not allowable as a deduction ?

Avijit Das / January 19, 1994

High Court Of Madras CIT vs. Bimetal Bearings Ltd. Sections 37(1), 80G Asst. Year 1972-73, 1973-74, 1974-75 Venkataswami & Rangarajan,

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

Rajasthan : Jaipur Bench H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the penalty of Rs. 7,339 levied under s. 271(1)(a) of the IT Act, 1961 ?

Avijit Das / December 9, 1993

High Court Of Rajasthan : Jaipur Bench CIT vs. Yematake Honeywell Co. Ltd. Section : 271(1)(a) Asst. Year 1976-77 K.C.

Sec. 43(3), Section 43

Rajasthan : Jaipur Bench H.C : the massive reinforced concrete structure, especially designed to take up loads, constituted `plant’ within the meaning of s. 43(3)

Avijit Das / December 9, 1993

High Court Of Rajasthan : Jaipur Bench CIT vs. R.G. Ispat Ltd. Section 43(3) Asst. Year 1976-77, 1977-78 K.C. Agrawal,

Sec. 256(2), Sec. 271(1)(c ), Section 256, Section 271

Delhi H.C : The ITO levied penalty in respect of each of these years under s. 271(1)(c) of the Act.

Avijit Das / October 4, 1993

High Court Of Delhi Tube Fabrico (I.) Ltd. vs. CIT Sections 256(2), 271(1)(c) Asst. Year 1974-75, 1975-76, 1976-77, 1977-78 1978-79

Sec. 32(2), Section 71

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the unabsorbed depreciation brought forward from earlier years should be adjusted against assessee’s income from other sources ?

Avijit Das / September 28, 1993

High Court Of Gujarat CIT vs. Deepak Textiles Industries Ltd. Sections 32(2), 71(2) Asst. Year 1975-76 M.B. Shah & J.M.

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the cost of the assets of the assessee to the extent of Rs. 10,92,237 being the amount given to it by the Gujarat Government by way of grant and loan should be taken into account in computing the capital employed by it for the purpose of s. 80J of the IT Act, 1961 ?

Avijit Das / September 27, 1993

High Court Of Gujarat Banaskantha District Co-Operative Milk Producers’ Union Ltd. vs. CIT Sections 80J Asst. Year 1973-74 M.B. Shah

Gift Tax Act, Sec. 2 (XXIV), Sec. 2(XII)

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that ‘the firm had no goodwill’ and is not the order of the Tribunal vitiated also for non-consideration of relevant ‘tests’ and materials ?

Avijit Das / June 3, 1991

High Court Of Kerala Commissioner Of Gift Tax vs. Smt. T.M. Sajilatha Sections GT 2(xii), GT 2(xxiv) Asst. Year 1977-78

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