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259 ITR

Sec. 256(1), Sec. 41(1), Section 256, Section 41

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the excise duty collection was a trading receipt in the year of receipt and hence excise duty refund of Rs. 1,45,752 was liable to tax in the hands of the assessee under s. 41(1) of the IT Act, 1961 ?

Avijit Das / October 30, 2002

High Court Of Rajasthan Wolkem (P) Ltd. vs. CIT Sections 41(1), 256 Asst. Year 1986-87 N.N. Mathur & H.R. Panwar, […]

Delhi H.C : The Finance Act, 1992, by amending s. 54E(1) of the Act, withdrew the exemption from tax in respect of long- term capital gains from the asst. yr. 1993-94.

Avijit Das / October 29, 2002

High Court Of Delhi Bhupendra Kumar Bhaumik vs. Union Of India Sections 54E(1C), Art. 14 D.K. Jain & Ms. Sharda

Section 147, Section 148

Uttaranchal H.C : This petition by an assessee is directed against notices (marked as Annexures “I”, “P”, “U”, “Z” and “AE”) purported to have been issued under s. 147 r/w s. 148 of the IT Act, 1961

Avijit Das / October 25, 2002

High Court Of Uttaranchal Mcdermott International Inc. vs. Additional Commissioner Of Income Tax & Anr. Sections 147, proviso, 148 Asst.

Sec. 10(14), Sec. 5(1)(c)

S.C : The High Court has given a specific finding that the respondent-assessee had not stayed in India during the preceding nine years and he was not ordinary resident in India, and, therefore, he would be governed by the proviso to s. 5(1)(c) of the IT Act, 1961

Avijit Das / October 24, 2002

Supreme Court Of India CIT & ANR. vs. Morgenstern Werner Sections 5(1)(c), 10(14) Asst. Year 1990-91, 1991-92 M.B. Shah, P.

Sec. 272A(2)(c), Section 272

Rajasthan H.C : State of Rajasthan through Superintending Engineer, Irrigation Circle, Irrigation Department, Jaipur, filed this appeal under s. 260A of the IT Act, 1961

Avijit Das / October 23, 2002

High Court Of Rajasthan : Jaipur Bench State Of Rajasthan vs. Income Tax Appellate Tribunal & Anr. Section 272A(2)(c) Asst.

Sec. 132A, Section 132

Patna H.C : Whether the petitioner is the owner of the money or not cannot be gone into in this Court

Avijit Das / October 22, 2002

High Court Of Patna Wakil Kumar vs. CIT Sections 132A, Art. 226 Nagendra Rai & Anil Kumar Sinha, JJ. C.W.J.C.

Sec. 144B, Sec. 2(13), Sec. 28(i), Section 144

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the income derived by the assessee from lease of horses and sale of horses arising out of a ‘hobby’ and cannot be taxed under the IT Act ?

Avijit Das / October 10, 2002

High Court Of Madras M. CT. Muthiah (HUF) vs. CIT Sections 2(13), 28(i), 144B Asst. Year 1978-79 V.S. Sirpurkar &

Sec. 2(13), Sec. 2(14), Section 5

Madras H.C : The receipts from lease and sale of horses are assessable as income in the hands of the assessee ?

Avijit Das / October 10, 2002

High Court Of Madras Mrs. Kamala Muthia vs. CIT Sections 2(13), 2(14), 5, 28(i), 45(1) Asst. Year 1980-81 V.S. Sirpurkar

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law and had enough materials to hold that the fair market value of the closing stock of jewellery as on the date of retirement of partner, Shri G. Mahalakshmi Ammal, has to be adopted on the basis of wholesale rate and further deduction of 10-15 per cent has to be allowed in respect of wastage as against the actual market rate quoted on the date of retirement ?

Avijit Das / October 9, 2002

High Court Of Madras CIT vs. G.R. Thangamaligai Sections 263 Asst. Year 1987-88 R. Jayasimha Babu & K. Raviraja Pandian,

Section 28, Section 4

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the amount received by the assessee on the termination of distributorship agreement is only a capital receipt and hence not includible in the assessee’s total income ?

Avijit Das / October 8, 2002

High Court Of Madras CIT vs. T.I. & M. Sales Ltd. Sections 4, 28(ii)(c) Asst. Year 1986-87, 1987-88 R. Jayasimha

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