262 ITR – taxcaselaw.com

S.C : The assessee built a house in a suburb of Kolkata between the years 1981 to 1983. She filed a return in respect of the asst. yr. 1982-83 in which she disclosed that she had invested an amount of Rs. 1,75,000 in the construction of the house.

Supreme Court Of India Smt. Amiya Bala Paul vs. CIT Sections 55A, 131(1), 133(6), 142(2), CPC 75, CPC Order 26, r. 9 Asst. Year 1983-84 Civil Appeal No. 4657 of 2000 Mrs. Ruma Pal & B.N. Srikrishna, JJ. 7th July, 2003 Counsel Appeared Vijay Hansaria with Ms. Inklee Barooah & Sushil Kumar Jain, for the Appellant …

Uttaranchal H.C : The petitioner in this petition took exception to and questioned notices dt. 29th May, 2001 (annexures marked as Exts. 13 to 17) issued under s. 147 r/w s. 148

High Court Of Uttaranchal Oil & Natural Gas Corporation Ltd. vs. DCIT & Ors. Sections 147, proviso, 148 Asst. Year 1991-92, 1992-93, 1994-95, 1994-95 Irshad Hussain & M.M. Ghildiyal, JJ. Writ Petn. No. 806 of 2002 26th June, 2003 Counsel Appeared S.E. Dastur, for the Petitioner : S.K. Posti, for the Respondents JUDGMENT Irshad hussain, J. …

Gauhati H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in upholding the order of the CIT(A) in allowing exemption under s. 54E of the IT Act, 1961, on gains arising out of transfer of depreciated assets, when unabsorbed depreciation of earlier years was claimed and allowed to be set off ?

High Court Of Gauhati CIT vs. Assam Petroleum Industries (P)Ltd. Sections 50, 54E P.P. Naolekar, C.J. & Amitava Roy, J. IT Appeal No. 30 of 2001 24th June, 2003 Counsel Appeared K.P. Sarma & U. Bhuyan, for the Appellant : G.K. Joshi, R.K. Joshi & Mrs. U. Chakraborty, for the Respondent JUDGMENT P.P. Naolekar, C.J. : …

Calcutta H.C : Whether a building of a cold storage is a plant. Mr. Soumitra Pal, learned counsel appearing for the Revenue, had sought to draw a distinction between a plant and a building

High Court Of Calcutta CIT vs. Shree Gopikishan Industries (P)Ltd. Sections 32(1), 43(3) D.K. Seth & R.N. Sinha, JJ. IT Ref. No. 9 of 1998 11th June, 2003 Counsel Appeared Soumitra Pal, for the Appellant : None, for the Respondent ORDER D.K. SETH, J. : In this case the question arises as to whether a building …

Gauhati H.C : whether the building in question is a “plant” and therefore the assessee is entitled to claim higher rate of depreciation

High Court Of Gauhati Nowrangroy Metals (P) Ltd. vs. JCIT Sections 32(1), 43(3) P.P. Naolekar, C.J. & I.A. Ansari, J. IT Appeal Nos. 14 to 16 of 2002 6th June, 2003 Counsel Appeared Dr. A.K. Saraf & D. Baruah, for the Appellant : U. Bhuyan, for the Respondent JUDGMENT P.P. naolekar, C.J. : In all these …

Karnataka H.C :A search under s. 132 of the IT Act bars a person from making the disclosure in respect of the previous year in which the search took place and also for any earlier previous year. In case, a search warrant is issued in the name of one person, can others who also reside at the same premises and whose statements may have been recorded during the course of the search, make a disclosure of their income ?

High Court Of Karnataka Mysore Plantations Ltd. vs. CIT & Anr. Sections FA 62, FA 64, FA 65, FA 68 Asst. Year 1994-95, 1995-96, 1996-97 R. Gururajan, J. Writ Petn. Nos. 26275 to 26278 of 2000 27th May, 2003 Counsel Appeared G. Sarangan for S. Parthasarthi, for the Petitioner : M.V. Sheshachala, for the Respondents ORDER …

Kerala H.C : Petitioner is a private limited company with unlimited liability engaged in the business of direct selling of principally fast-moving consumer goods. Its registered office is at New Delhi. It started commercial operation in May, 1998.

High Court Of Kerala Amway India Enterprises vs. Union Of India & Anr. Section 131 P.R. Raman, J. O.P. No. 26758 of 2001 22nd May, 2003 Counsel Appeared Rajeev A. George & Eapen Abraham George, for the Petitioner : P.K.R. Menon & George K. George, for the Respondents JUDGMENT P.R. RAMAN, J. : Petitioner is a …

Gauhati H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in upholding the CIT(A) decision ignoring the fact that the Central sales- tax and State sales-tax collected by the assessee in the course of its business form part of the trading or business receipt ?

High Court Of Gauhati CIT vs. India Carbon Ltd. Section 43B P.P. Naolekar C. & I.A. Ansari, JJ. IT Appeal No. 13 of 2001 22nd May, 2003 Counsel Appeared Bhuyan, for the Appellant : Dr. A.K. Saraf & Sunil K. Agarwal, for the Respondent JUDGMENT P.P. Naolekar C. J. : This appeal was admitted on the …

Allahabad H.C : Whether the finding of the Tribunal that the increase of only Rs. 100 per month in the salaries of three employees, namely, Shri Ali Ahmed, Mohd. Ali and Ajaz Ahmad, shall be reasonable or is arbitrary and in ignorance of the conditions laid down in s. 40A(2) of the IT Act ?

High Court Of Allahabad Khan Carpets vs. CIT Sections 40A(2) Sudhir Narain & D.P. Gupta, JJ. IT Ref. No. 111 of 1983 13th May, 2003 Counsel Appeared S. Ahmad, for the Assessee : A.N. Mahajan, for the Revenue JUDGMENT BY THE COURT : The following question of law has been referred for opinion to this Court …

Jharkhand H.C : When this writ petition came up for admission on the adjourned date, it was submitted by counsel for the parties that the pleadings are complete and the writ petition itself may be heard and finally disposed of. Accordingly, we have heard the writ petition in full and the judgment is being pronounced thereon.

High Court Of Jharkhand Adityapur Industrial Area Development Authority vs. Union Of India & Ors. Sections 4, 10(20), 10(20A), Art. 285, Art. 289 P.K. Balasubramanyan, C.J. & Ramesh Kumar Merathia, J. Writ Petn. No. 1222 of 2003 8th May, 2003 Counsel Appeared S.L. Sariawala, R.C.P. Sah & C.A. Bardhan, for the petitioner : K.K. Jhunjhunwala, for …

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