Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

243 ITR

Karnataka H.C : Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled to investment allowance under s. 32A on the plant and machineries leased by it to other concerns, which although being used by such other concerns in manufacture or production of articles or things, were however, not utilised by the assessee for the purpose of carrying on any manufacturing or production operations on its own ?

Avijit Das / November 16, 1999

High Court Of Karnataka CIT vs. Aswati Corporation Section 32A Asst. Year 1985-86 V.K. Singhal & T.N. Vallinayagam, JJ. IT […]

Sec. 37(1), Sec. 40A(9), Section 37

Kerala H.C : Whether, on the facts and in the circumstances of the case and also going by the principles laid down in CIT vs. India Tobacco Co. Ltd. (1978) 114 ITR 182 (Cal) : TC 16R.220 and 162 ITR 66 (sic) the payment of Rs. 5,34,406 to FACT school is an allowable deduction?

Avijit Das / October 25, 1999

High Court Of Kerala CIT vs. Travancore Cochin Chemicals Ltd. Sections 37(1), 40A(9), 40A(10), 145 Asst. Year 1985-86 Mrs. K.K.

Sec. 234B, Sec. 234C, Section 119

Madras H.C : Whether the amounts received by the assessee/appellant in respect of an abortive sale transaction of rubber trees are capital or revenue receipts ?

Avijit Das / September 24, 1999

High Court Of Madras Tuticorin Vegetable Marketing Co. (P) Ltd. vs. ITO & Anr. Sections 119(2), 234B, 234C Asst. Year

Sec. 2(e), Section 7, Wealth Tax Act

Allahabad H.C : Whether on the relevant valuation dates, i.e., 31st March, 1990 and 31st March, 1991, this land ceased to be agricultural land and became an asset as held by the AO and the CWT.

Avijit Das / August 16, 1999

High Court Of Allahabad Davendra Pal Singh vs. Commissioner Of Wealth Tax & Anr. Sections WT 2(e), WT 7, WT

Section 147, Section 148

Sikkim H.C : The petitioner is a company registered under the Registration of Companies Act, Sikkim, 1961, on 23rd June, 1986. It was served with three notices dt. 16th March, 1995, by the Asstt. CIT, Central Circle-4, New Delhi under s. 148 of the IT Act

Avijit Das / July 21, 1999

High Court Of Sikkim Alankar Commercial (P) Ltd. vs. Assistant Commissioner Of Income Tax & Ors. Sections 147, 148 ART.

Madras H.C : This is rather a curious case where the Tribunal has upheld the claim by a practising chartered accountant with substantial income, that he is entitled to the benefit of s. 80U of the IT Act on the ground that he suffered from “hypertension” for ten years.

Avijit Das / June 17, 1999

High Court Of Madras CIT vs. E.V. Subramanian Section 80U Asst. Year 1981-82, 1982-83 R. Jayasimha Babu & Mrs. A.

Patna H.C : The petitioner is carrying on its entire business of the firm at Patna only. In Ranchi there was stockyard of the firm but that was only for the purpose of storage and delivery of goods, sales, etc., was effected at Patna and for the buyers of Ranchi area deliveries were made from Ranchi stockyard of the firm.

Avijit Das / November 17, 1998

High Court Of Patna Steel Engineering & Processing Works vs. Union Of India & Ors. Section 127 B.M. Lal, C.J.

Sec. 132A, Section 132

Andhra Pradesh H.C : Where without any elaborate argument one could point to the error and say here is a substantial point of law which stares one in the face, and there could reasonably be no two opinions entertained about it, a clear case of error apparent on the face of the record would be made out.

Avijit Das / October 13, 1998

High Court Of Andhra Pradesh Commissioner Of Police & Ors. vs. Sadruddin H. Javeri & Ors. Section 132A N.Y. Kanumanthappa

Madras H.C : The Tribunal has confirmed the order of the CIT(A) and held that the interest is to be levied only up to the date on which the books had been seized from the assessee and not for any period subsequent thereto as the books had been transferred from one ITO to another and the assessee was unable to secure the documents and copies of books required for filing his return after the seizure. T

Avijit Das / September 7, 1998

High Court Of Madras CIT vs. Rajah Mills Pvt. Ltd. Section 254 Asst. Year 1980-81 R. Jayasimha Babu & Mrs.

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee’s computation of business profits on the sale of lands at Nawab Gardens was proper ?

Avijit Das / September 7, 1998

High Court Of Madras CIT vs. Ambadi Enterprises Ltd. Section 28(i) Asst. Year 1974-75, 1977-78 R. Jayasimha Babu & Mrs.

Post pagination

← Previous 1 2 3 Next →

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top