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235 ITR

Income Tax Case Laws

S.C : A public interest Writ Petition No. 2350 of 1996 was filed in the Bombay High Court by the Tribunal Bar Association through its Secretary challenging the validity of a letter dt. 5th Nov., 1996, purporting to modify the powers of the President of the Income-tax Appellate Tribunal (Tribunal) regarding posting and transfer of Members of the Tribunal.

Avijit Das / November 17, 1998

Supreme Court Of India Income Tax Appellate Tribunal Through President vs. V.K. Agarwal & Anr. In Transferred Case No. 6 […]

Sec. 10(14), Sec. 2(24), Sec. 2(24)(iii), Section 14, Section 15, Section 16

Punjab & Haryana H.C : The income from incentive bonus received by the assessee, a Development Officer of the Life Insurance Corporation (LIC) of India, is liable to be taxed under the head of income salary and no deduction against that was admissible under the section relating to the taxing of salary income

Avijit Das / October 27, 1998

High Court Of Punjab & Haryana B.M. Parmar vs. CIT Sections 2(24)(iiia), 10(14), 14, 15, 16(i), 17(1), 17(3) Asst. Year

Sec. 143(1)(a), Section 143

Gauhati H.C : The petitioner-company has challenged the order dt. 19th March, 1993 (Annexure-II), issued under s. 143(1)(a)

Avijit Das / September 2, 1998

High Court Of Gauhati Makum Tea Co. (India) Ltd. vs. DCITÂ & Anr. Section 143(1)(a), ART. 226 Asst. Year 1992-93

Gujarat H.C : Tax deductible at source should be deducted and thereafter interest should be calculated

Avijit Das / March 31, 1998

High Court Of Gujarat CIT vs. Ranoli Investment Pvt. Ltd. & Ors. Section 215 Asst. Year 1982-83 R.K. Abichandani &

Section 32, Section 32A, Section 33, Section 34, Section 34A

Madras H.C : Where there was no deliberate contravention of the provisions, the ITO may condone genuine deficiencies subject to the same being made good by the assessee through creation of adequate additional reserve in the current year’s books in which the assessment is framed.

Avijit Das / March 25, 1998

High Court Of Madras CIT vs. Sri Venkatesa Mills Ltd. Sections 32A, 33, 34(3) Asst. year 1978-79 Janarthanam & Mrs.

Orissa H.C : Issue a writ in the nature of certiorari or any other appropriate writ and/or direction against opposite parties and to certify and send up to this Court all papers and documents in connection with the passing of Annexure-1 so that they can be examined and if so considered be quashed

Avijit Das / March 18, 1998

High Court Of Orissa Indian Metals And Ferro Alloys Ltd. vs. Union Of India & Ors. Section 72A Susanta Chatterji

Sec. 35B, Sec. 37(1), Section 32A, Section 35, Section 37, Section 43A

Gujarat H.C : Whether, on the facts and in the circumstances of the case and in law, the Tribunal was right in coming to the conclusion that the assessee was entitled to investment allowance on the amount of Rs. 80,414 being the additional liability arising due to fluctuation in foreign exchange rate in respect of the payment of outstanding instalments of machinery ?

Avijit Das / March 5, 1998

High Court Of Gujarat CIT vs. Windsor Foods Ltd. Sections 32A, 35B, 37(1), 43A Asst. Year 1980-81 R.K. Abichandani &

Gift Tax Act, Sec. 2(XII)

Madras H.C : Whether the Tribunal was right in its interpretation of the deed dt. 5th Aug., 1953 that what was gifted to the applicant was corpus of the properties and not to life interest in the properties?

Avijit Das / January 6, 1998

High Court Of Madras S.C.M. Mohammed vs. CIT Section GT 2(xii) Asst. Year 1969-70 N.V. Balasubramanian & P. Thangavel, JJ.

Sec. 254(2), Section 254

Allahabad H.C : The Tribunal’s observations regarding ground No. 5 that the said ground has become redundant because the ITO has already passed the order under s. 154

Avijit Das / November 19, 1997

High Court Of Allahabad CIT vs. U.P. Shoe Industries Section 254(2) Asst. Year 1973-74 R.K. Gulati & M.C. Agarwal, JJ.

Sec. 40A(3), Section 40A

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal, was correct in law in holding that the payments of Rs. 1,26,583 made by the assessee for purchases of raw materials for its business were allowable as a deduction from the assessee’s income and could not be disallowed under s. 40A(3) of the IT Act, 1961 ?

Avijit Das / September 10, 1997

High Court Of Allahabad CIT vs. Narang Ram Chiranji Lal Section 40A(3) Asst. Year 1971-72 Om Prakash & R.K. Gulati,

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