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259 ITR

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled for double income-tax relief under s. 91(1) in respect of income from Tanzania without adjusting the losses from Thailand Branch ?

Avijit Das / November 22, 2002

High Court Of Bombay CIT vs. Bombay Burmah Trading Corpn. Ltd. Section 91 Asst. Year 1971-72, 1973-74, 1978-79, 1980-81, 1981-82 […]

Sec. 36(1)(vii), Sec. 36(2)

Bombay H.C : The appellant filed its return of income for the year ending 22nd Oct., 1987, relevant to asst. yr. 1988-89 returning income of Rs. 14,13,280 along with copy of the accounts and tax audit report.

Avijit Das / November 21, 2002

High Court Of Bombay Jhunjhunwala Co. vs. Assistant Commissioner Of Income Tax Sections 36(1)(vii), 36(2) Asst. Year 1988-89 S.H. Kapadia

Section 43, Section 43B

Allahabad H.C : This appeal is under s. 260A of the IT Act, 1961 (in short ‘the Act’) against the judgment and order of the Tribunal dt. 11th Feb., 1999

Avijit Das / November 21, 2002

High Court Of Allahabad CIT vs. C.L. Gupta & Sons Sections 43B Asst. Year 1988-89 S.K. Sen, C.J. & S.

Sec. 32(1), Section 32

Delhi H.C : the assessee was entitled to depreciation allowance under s. 32 of the Act @ 40 per cent in respect of the commercial vehicles owned by it but leased out to a third party

Avijit Das / November 13, 2002

High Court Of Delhi CIT vs. Bansal Credits Ltd. & Ors. Section 32(1), Rule 5, Appendix I, Part I, Entry

Section 276C, Section 277, Section 278B

Madhya Pradesh H.C : This revision petition has been filed by applicants against judgment dt. 6th April, 1994, passed in Criminal Appeal No. 63/94 by VII ASJ Indore, arising out of order dt. 19th Aug., 1994

Avijit Das / November 13, 2002

High Court Of Madhya Pradesh : Indore Bench Raghunath Prasad Mohanlal & Ors. vs. Union Of India & Anr. Section

Madhya Pradesh H.C : what is the meaning of the words “is admitted and pending” used in s. 95(c) ibid ?

Avijit Das / November 13, 2002

High Court Of Madhya Pradesh : Indore Bench Shree Amarlal Kirana Stores vs. CIT & Ors. Section 1998FA (No. 2)

Sec. 2(13), Sec. 234B, Sec. 260A, Section 260

Punjab & Haryana H.C : The first issue relates to the computation of profit on the sale of plot which had been assessed by the assessing authority as adventure in the nature of trade whereas the CIT(A) directed the same to be taxed under the head “Capital gains”

Avijit Das / November 12, 2002

High Court Of Punjab & Haryana CIT vs. Sushila Devi Jain Sections 2(13), 234B, 260A N.K. Sodhi & Virender Singh,

S.C : Whether, on the facts and circumstances of the case, on account of incorporation of s. 145 of the IT Act, 1961, w.e.f. 1st Oct., 1991, in s. 21 of the Interest-tax Act, 1974, and the overriding effect of s. 21 over s. 5, by which the interest-tax has to be levied only on the interest income computed, based on the method of accounting regularly employed by the assessee, the Tribunal was correct in law in concluding that the AO has rightly made the computation of the interest on accrual basis, rejecting the cash system of accounting accepted for the assessment under the IT Act, 1961 ?

Avijit Das / November 12, 2002

Supreme Court Of India Kerala State Industrial Development Corporation Ltd. vs. CIT Sections 145, INT 5, INT 21 Ms. Ruma

Section 27, Wealth Tax Act

Whether the Tribunal is right in law and on facts in confirming the order passed by the CWT(A) directing the AO to exclude the value of the assets transferred to BOIs from the wealth of the assessee?

Avijit Das / November 11, 2002

Supreme Court Of India Commissioner Of Wealth Tax vs. Lov S. Kinariwala Section WT 27(3) Syed Shah Mohammed Quadri &

Sec. 35B, Section 35

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was not entitled to relief under s. 35B in respect of the expenditure incurred on shipping and forwarding, audit fee, insurance, filing fee, legal and professional fees, charity and donation, and misc. expenses ?

Avijit Das / November 7, 2002

High Court Of Delhi Navin Chemicals Mfg. & Trading Co. (P) Ltd. vs. CIT Section 35B Asst. Year 1977-78, 1978-79

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