264 ITR – taxcaselaw.com

Gujarat H.C : Notice to the respondents. Since the constitutional validity of the Ordinance dt. 16th Oct., 2003, is challenged, notice to the Attorney General of India.

High Court Of Gujarat Income Tax Appellate Tribunal Bar Association vs. Union Of India Section Art. 123, Art. 323B Bhawani Singh, C.J. & J.N. Bhatt, J. Special Civil Applns. Nos. 15990 to 15993 of 2003 17th November, 2003 Counsel Appeared M.J. Thakore with K.H. Kaji, Mihir Joshi with Manish J. Shah, S.N. Soparkar with Mrs. Swati …

Orissa H.C : learned counsel for the petitioners as well as Mrs. Agrawal, learned senior standing counsel (Central) for the Union of India.

High Court Of Orissa All India Federation Of Tax Practitioners vs. Union Of India Section 3 National Tax Tribunal Ordinance, 2003 S.B. Roy, C.J. & A.K. Patnaik, J. WP (C) No. 11718 of 2003 & Misc. Case No. 11515 of 2003 12th November,2003 Counsel Appeared : Dr. Pal, for the Petitioner : Mrs. Agrawal, for the …

Uttaranchal H.C : Whether the Tribunal was right in holding that the continental shelf did not form part of India prior to 1st April, 1983, for the purposes of the IT Act, 1961?

High Court Of Uttaranchal CIT & Anr. vs. Atwood Oceanics International S.A. & Ors. Sections 1(2), 5(2) Asst. Year 1983-84 S.H. Kapadia, C.J. & M.M. Ghildiyal, J. IT Appeal Nos. 438, 482, 483 & 495 of 2001 and 4, 5, 19, 20, 33 & 35 to 39 of 2003 16th October, 2003 Counsel Appeared S.K. Posti, …

Uttaranchal H.C : Whether, on the facts and in the circumstances of the case, the learned Tribunal was legally justified in holding that free accommodation facility provided by the employer to its employees on board the rig in high seas cannot be construed to be perquisite ?

High Court Of Uttaranchal CIT & Anr. vs. Hyundai Heavy Industries Co. Ltd. Sections 17(2)(iii), 201(1A) Asst. Year 1994-95 S.H. Kapadia, C.J. & M.M. Ghildiyal, J. IT Appeal Nos. 12, 13 & 15 of 2003 14th October, 2003 Counsel Appeared S.K. Posti, for the Appellants : O.P. Sapra i/b V.K. Bisht, for the Respondent JUDGMENT S. …

Allahabad H.C : The statement that the Director of Inspection has sufficient material in his possession to believe that the person to whom summons or notice was issued was in possession of money, bullion or jewellery or other valuable articles or things is a mere reproduction of the section

High Court Of Allahabad Smt. Kavita Agarwal & Anr. vs. Director Of Income Tax (Investigation) & Ors. Sections 132(1) M. Katju & Umeshwar Pandey, JJ. Civil Misc. Writ Petn. No. 1205 of 2001 10th October, 2003 Counsel Appeared S.P. Gupta & Rakesh Ranjan Agarwal, for the Petitioners : Bharatji Agarwal, for the Respondents JUDGMENT M. KATJU, …

Uttaranchal H.C : Whether the Tribunal was right in holding that off period salary was not taxable under s. 9(1)(ii) r/w the Explanation as it stood at the relevant time

High Court Of Uttaranchal CIT & Anr. vs. Sedco Forex International Drilling Co. Ltd. & Ors. Sections 9(1)(ii), 17(2)(iii), 234B Asst. Year 1992-93 S.H. Kapadia, C.J. & Irshad Hussain, J. IT Appeal Nos. 102, 301, 307, 308, 309, 311, 313, 315, 458, 558, 559, 561 & 562 of 2001; 57, 63, 64, 79, 81, 84, 85, …

Madras H.C : The petitioner in the above writ petitions, claiming himself as a partner of Rajendra Silks, a partnership firm registered before the Registrar of Firms, Erode, sought for the certified copies of the P&L a/c of the said firm, filed by the managing partner before the respondent income-tax authorities

High Court Of Madras K. Muthukrishnan vs. Income Tax Officer & Ors. Sections 138 Asst. Year 1997-98, 1999-2000 P.D. Dinakaran, J. Writ Petn. Nos. 42073 to 42075 of 2003 9th October, 2003 Counsel Appeared Murali Kumaran, for the Petitioner : K. Subramanian, for the Respondents JUDGMENT P.D. DINAKARAN, J. : The petitioner in the above writ …

Punjab & Haryana H.C : Whether the arrangement arrived at between the parties was not genuine and whether it had been adopted only with a view to deprive the Revenue of the tax due or was it a genuine arrangement.

High Court Of Punjab & Haryana CIT vs. R.B.L. Banarsi Dass & Co. (P) Ltd. Section 260A Asst. Year 1990-91 N.K. Sodhi & Virender Singh, JJ. IT Appeal No. 122 of 2002 3rd October, 2003 Counsel Appeared : R.P. Sawhney with N.G. Sharma, for the Appellant JUDGMENT N. K. sodhi, J. : This appeal under s. …

Uttaranchal H.C : On 31st Dec., 1990, ONGC filed a return under s. 160(1)(i) r/w s. 163(1)(c) as agent of Cooper Engineering Services International declaring a net income of Rs. 3.69 lakhs.

High Court Of Uttaranchal CIT & Anr. vs. O.N.G.C. Sections 28(iv), 44BB, 195A Asst. Year 1990-91 S.H. Kapadia, C.J. & Irshad Hussain, J. IT Appeal Nos. 343, 470, 471 & 518 of 2001 and 22 of 2003 30th September, 2003 Counsel Appeared S.K. Posti, for the Appellants : R. Muralidhar, for the Respondent JUDGMENT S. H. …

Delhi H.C : The petitioner has also been informed that any default in payment in terms of the said letter would invite action for recovery as per the procedure prescribed under the Act and the Board circulars.

High Court Of Delhi Maruti Udyog Ltd. vs. Additional Commissioner Of Income Tax Sections 220(6) Asst. Year 2000-01 D.K. Jain & Madan B. Lokur, JJ. Civil Writ Petn. No. 6412 of 2003 & Civil Misc. No. 11213 of 2003 30th September, 2003 Counsel Appeared P. Chidambaram with C.S. Agarwal & Arjun Pant, for the Petitioner : …

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