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253 ITR

Sec. 271(1)(c ), Sec. 36(1)(vii)

Kerala H.C : the revised return filed by the assessee subsequent to the search is to be considered as a return under the Amnesty Scheme

Avijit Das / November 29, 2001

High Court Of Kerala CIT vs. Hotel Ambassador Sections 36(1)(vii), 271(1)(c) Asst. year 1981-82, 1982-83, 1984-85 & 1986-87 P.K. Balasubramanyan […]

Sec. 115J, Section 115, Section 147, Section 154

Kerala H.C : the proceeding of the assessing authority dt. 9th Oct., 1992, was a valid order under s. 154 of the IT Act

Avijit Das / November 13, 2001

High Court Of Kerala CIT vs. Malayala Manorama Co. Ltd. Sections 115J, 147, 154, COMP 205, COMP 350, COMP SCH.

Andhra Pradesh H.C : The petitioner in W.P. No. 14201 of 2001 and the petitioner in W.P. No. 14218 of 2001 worked as Dy. Chief Officer (Inspection) and Manager (Audit), respectively, in the establishment of the Syndicate Bank and both of them took voluntary retirement under Syndicate Bank Employees Voluntary Retirement Scheme, 2000 (VRS), which scheme is approved by the Government of India.

Avijit Das / October 4, 2001

High Court Of Andhra Pradesh Y.S.C. Babu & Anr. vs. Chairman & Managing Director, Syndicate Bank & Ors. Sections 10(10C),

Sec. 37(1), Section 37

Andhra Pradesh H.C : The assessee is not entitled to deduction of Rs. 3,30,400 being the value of gold biscuits and other small jewellery confiscated as business loss in computing his total income

Avijit Das / September 13, 2001

High Court Of Andhra Pradesh Bijjala Shivalingam vs. CIT Section 37(1) Asst. Year 1983-84 S.R. Nayak & S. Ananda Reddy,

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in allowing the deduction of Rs. 5,38,962 for the asst. yrs. 1977-78, Rs. 26,238 for the asst. yr. 1973-74 and Rs. 1,05,241 for the asst. yrs. 1976-77 representing the amount utilised for the creation of the molasses storage fund ?

Avijit Das / September 11, 2001

High Court Of Andhra Pradesh CIT vs. Nizam Sugar Factory Ltd. Section 4 Asst. Year 1973-74, 1976-77, 1977-78, 1978-79, 1980-81,

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in annulling the impugned order of the CIT dt. 10th June, 1986, passed under s. 263 of the IT Act, 1961 ?

Avijit Das / August 3, 2001

High Court Of Calcutta CIT vs. Hastings Properties Section 263 Asst. Year 1981-82, 1982-83, 1983-84, 1984-85, 1985-86 Y.R. Meena &

Madras H.C : This writ appeal is filed against the order of the learned single Judge, who has refused to entertain the writ petition filed by the petitioners.

Avijit Das / August 2, 2001

High Court Of Madras C. Rajendran & Anr. vs. ITO Section 179 Asst. Year 1974-75, 1978-79 V.S. Sirpurkar & V.

Sec. 254(2), Section 254

Delhi H.C : The assessee had filed an appeal before the Tribunal primarily challenging the reopening of assessment under s. 147(a) for asst. yr. 1985-86.

Avijit Das / July 20, 2001

High Court Of Delhi Karan & Co. vs. Income Tax Appellate Tribunal Sections 254(2), Art. 226 Asst. year 1985-86 Arijit

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the capital gains of Rs. 7,45,109 could not be considered for purposes of computing the commercial profits of the assessee-company for the purposes of s. 104 of the IT Act, 1961 ?

Avijit Das / May 25, 2001

High Court Of Delhi CIT vs. Delhi Cattle Breeding Farms (P)Ltd. Sections 104, 109 Asst. Year 1974-75, 1975-76 Arijit Pasayat,

Income Tax Case Laws

Madras H.C : This judgment shall dispose of W.P. Nos. 1617 of 1998, etc., since all the writ petitions involve a commonquestion regarding the “constitutional validity” of the “service tax” levied on the “taxable service” provided to a client by a “mandap-keeper” in relation to the use of a “mandap” for social, official or business functions and also the other allied services.

Avijit Das / April 30, 2001

High Court Of Madras Tamil Nadu Kalyana Mandapam Ownersâ€™ Association vs. Union Of India & Ors. Sections 1994FA 65(10), 1994FA

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