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265 ITR

Sec. 260A, Section 260

Patna H.C : In terms of the partnership deed shares of each partners were defined but at the time of distribution of profit there was some mistake as a result of which some partners received less amount and some partners received more amount and the total shortfall was Rs. 367 and excess payment was Rs. 733.

Avijit Das / September 3, 2003

High Court Of Patna CIT & Anr. vs. Pawan Sut Rice Mill Section 260A Nagendra Rai & R.S. Garg, JJ. […]

Sec. 37(1), Section 37

Kerala H.C : Whether, on the facts and in the circumstances of the case, the assessee is entitled to claim deduction of the amounts of Rs. 1,50,000 and Rs. 45,000 paid towards fine and penalty respectively ?

Avijit Das / August 21, 2003

High Court Of Kerala CIT vs. P. Soman Sections 37(1) Asst. Year 1989-90 G. Sivarajan & Kurian Joseph, JJ. IT

Kerala H.C : Whether, on the facts and in the circumstances of the case and after having found that ‘there was failure on the part of the assessee to disclose the cash balance of Rs. 80,000 as agricultural income even for rate purposes’, the Tribunal is right in law and fact in holding that there is nothing wrong in accepting the cash balance shown by the assessee?

Avijit Das / August 20, 2003

High Court Of Kerala CIT vs. Jibie K. John Section 4 Asst. Year 1984-85 G. Sivarajan & Kurian Joseph, JJ.

Gujarat H.C : Whether, in law and on facts, the Tribunal was justified. in entertaining miscellaneous application filed by the assessee and allowing the same by quashing the order of the CIT(A) by holding that the transaction did not result in taxable capital gains ?

Avijit Das / August 7, 2003

High Court Of Gujarat CIT vs. Subodhchandra S. Patel Sections 2(47), 45(1), 254(2) Asst. Year 1982-83 D. H. Waghela &

Sec. 41(2), Section 41

Kerala H.C : This IT reference under s. 256(1) of the IT Act (hereinafter referred to as ‘the Act’) is at the instance of theassessee. The assessment year in question is 1980-81

Avijit Das / July 28, 2003

High Court Of Kerala Kerala Shipping Corporation Ltd. vs. CIT Sections 41(2) Asst. Year 1980-81 S. Sankarasubban & K.K. Denesan,

Allahabad H.C : This writ petition has been pressed for a writ, order or direction in the nature of certiorari for quashing the order dt. 30th Nov., 1999, passed by the CIT, Agra.

Avijit Das / July 25, 2003

High Court Of Allahabad Smt. Rani Agrawal & Ors. vs. Assistant Commissioner Of Income Tax & Ors. Sections 264(1) Asst.

Income Tax Case Laws, Sec. 2(47)

Bombay H.C : Whether the deed of family settlement dt. 30th Jan., 1997, amounts to dissolution of partnership formed by agreement as contemplated under s. 40 of the Indian Partnership Act ?

Avijit Das / July 23, 2003

High Court Of Bombay : Panaji Bench CIT vs. A.N. Naik Associates Sections 2(47), 45(3), 45(4), 47(ii) Asst. Year 1997-98

Sec. 260A, Section 68

Madhya Pradesh H.C : This appeal under s. 260A of the IT Act, 1961 (hereinafter for short, ‘the Act of 1961’), has been preferred by the assessee against the order passed by Tribunal on 15th April, 2002, in ITA No. 402/Ind/1995 pertaining to the asst. yr. 1990-91.

Avijit Das / July 21, 2003

High Court Of Madhya Pradesh : Indore Bench V.I.S.P. (P) Ltd. vs. CIT & ANR. Sections 68, 260A Asst. Year

Sec. 206A, Section 206

Delhi H.C : Whether the Tribunal was correct in law in upholding the order of the CIT(A) without giving its own finding ?

Avijit Das / July 18, 2003

High Court Of Delhi CIT vs. Gupta Brothers Section 260A Asst. Year 1993-94 D.K. Jain & Madan B. Lokur, JJ.

Punjab & Haryana H.C : Whether under the facts and circumstances of the case the Hon’ble Tribunal was justified in concurring with the application of the provisions of s. 145(2) of the IT Act and estimating the income at a gross profit at 0.27 per cent of the turnover resulting into the enhancement of the income maintained by the learned CIT(A) at Rs. 1,50,000 by an amount resulting into the total income at Rs. 2,60,000 approximately.

Avijit Das / July 17, 2003

High Court Of Punjab & Haryana C.B. Aggarwal vs. CIT Sections 145(2), 260A Asst. Year 1993-94 G.S. Singhvi & K.S.

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