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248 ITR

S.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that on the amalgamation of Ambassador Steamships (P) Ltd. with Collis Line (P) Ltd., there was a transfer by the assessee of their shares in Ambassador Steamships (P) Ltd. ?

Avijit Das / February 23, 2001

Supreme Court Of India CIT vs. Mrs. Grace Collis & Ors. Sections 2(47), 47(vii), 49(2) Asst. Year 1976-77 S.P. Bharucha, […]

Sec. 2(47), Section 47, Section 49

S.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that on the amalgamation of Ambassador Steamships (P) Ltd. with Collis Line (P) Ltd., there was a transfer by the assessee of their shares in Ambassador Steamships (P) Ltd. ?

Avijit Das / February 23, 2001

Supreme Court Of India CIT vs. Mrs. Grace Collis & Ors. Sections 2(47), 47(vii), 49(2) Asst. Year 1976-77 S.P. Bharucha,

Income Tax Case Laws

S.C : Whether, on the facts and in the circumstances of the case, female heirs of a Hindu governed by the Dayabhaga School of Hindu Law dying intestate could form a joint Hindu Family by means of agreement ?

Avijit Das / February 22, 2001

Supreme Court Of India CIT vs. Smt. Sandhya Rani Dutta Asst. Years 1974-75, 1975-76 S.P. Bharucha, N. Santosh Hegde &

Sec. 158BA, Section 158

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law and had material to hold that the loan of Rs. 50,000, which was genuinely borrowed by the assessee from a private limited company, Trientra Commerce and Trade (P) Limited, allegedly represented the undisclosed income of the assessee for the block period as defined in s. 158B(a) of the IT Act, 1961 ?

Avijit Das / February 19, 2001

High Court Of Calcutta Bhagwati Prasad Kedia vs. CIT Sections 158BA(2) Explanation, 158BC Y.R. Meena & Ashim Kumar Banerjee, JJ.

S.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that for purposes of computation of the intrinsic value of unquoted shares under r. 1D of the WT Rules, the amount of advance tax paid by the company and shown on the asset aside of the balance sheet should not be deducted from the tax payable in determining whether the provision for tax was in excess over the tax payable with reference to the book profits in accordance with the law applicable thereto within the meaning of cl. (ii)(e) of the Explanation to the said rule ?

Avijit Das / January 31, 2001

Supreme Court Of India Commissioner Of Wealth Tax vs. T.S. Santhanam (Huf) & Ors. Section WT Rule 1D S.P. Bharucha,

Sec. 161(1A), Sec. 260A, Section 161, Section 260

S.C : The High Court should have admitted the appeals under s. 260A of the IT Act, 1961, and decided the cases on merit.

Avijit Das / January 25, 2001

Supreme Court Of India CIT vs. Ajay Vijay Traders Sections 161(1A), 260A B.N. Kirpal & Mrs. Ruma Pal, JJ. Civil

Gift Tax Act, Sec. 5(1)(ii), Section 5

Madras H.C : Whether, on the facts and in the circumstances of the case, the assessee was not liable to gift-tax in view of the exemption provided to the gifts made by him under s. 5(1)(ii) of the GT Act, 1958, for the asst. yrs. 1975-76 and 1976-77 ?

Avijit Das / January 22, 2001

High Court Of Madras CIT vs. K.M. Khaja Moideen GT Section 5(1)(ii) Asst. years 1975-76, 1976-77 R. Jayasimha Babu &

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

Madhya Pradesh H.C : The petitioner—an assessee, is engaged in the business of sale of kerosene and transport.

Avijit Das / January 17, 2001

High Court Of Madhya Pradesh : Indore Bench Amir Uddin vs. Income Tax Officer & Anr. Sections 143(1)(a), Art 226,

Sec. 41(1), Section 41

Delhi H.C : Whether, on the facts and in the circumstances of the case, provisions of s. 41(1) of the IT Act, 1961, are attracted in respect of the amount of Rs. 18,255 representing refund of additional licence-fee received from the excise department ?

Avijit Das / January 10, 2001

High Court Of Delhi CIT vs. B.R. Chawla Section 41(1) Arijit Pasayat, C.J. & D.K. Jain, JJ. IT Ref. No.

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the sum of Rs. 1,26,000 should be taken into account while calculating the question of interest under s. 217(1A) as advance tax payment ?

Avijit Das / January 10, 2001

High Court Of Delhi CIT vs. Webbing & Belting Factory (P)Ltd. Section 217(1A) Asst. Year 1972-73 Arijit Pasayat, C.J. &

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