250 ITR

Section 263

Gauhati H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that no proceedings can be taken under s. 263 of the IT Act, 1961, no proceedings can be taken under s. 263 of the IT Act, 1961, on assessment order completed under s. 143(1) of the IT Act, 1961, even if such orders are prejudicial to the interests of the Revenue ?

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High Court Of Gauhati CIT vs. George Williamson (Assam) Ltd. Section 263 Asst. Year 1986-87 & 1987-88 R.S. Mongia, Actg.

Gift Tax Act, Section 6

Punjab & Haryana H.C : Whether, on the facts and circumstances of the case, the Tribunal was right in holding that in valuing the unquoted shares of Kakkar Steel Complex (P) Ltd. for the purposes of working out the value of the deemed gift on 20th March, 1979, reference should be made to the balance sheet of the said company as on 31st March, 1978, and not to the balance sheet as on 31st March, 1979 ?

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High Court Of Punjab & Haryana Commissioner Of Gift Tax vs. Smt. Shakuntala Devi Section GT 6, WT Rule 1D

Sec. 37(1), Section 69, Section 69B

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in declining to allow deduction of expenditure that would have been necessarily incurred for executing their orders for stitching garments such as wages for stitching, costs of lining cloth, buttons and other tailoring materials from out of the gross tailoring receipts omitted and determined for the asst. yrs. 1981-82 and 1982-83 ?

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High Court Of Madras V. Gopal vs. CIT Sections 37(1), 69B Asst. Year 1981-82, 1982-83 R. Jayasimha Babu & K.

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