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267 ITR

Sec. 43(1), Section 32, Section 32A

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that entire interest payable by the assessee in the instalments financed by ICICI was liable to be added to the cost of machinery in the computation for depreciation and investment allowance?

Avijit Das / February 12, 2004

High Court Of Gujarat CIT vs. Anang Polyfil (P) Ltd. Sections 32, 32A, 43(1), Expln. 8, Rule Appendix I, Part […]

Gujarat H.C : Whether the Tribunal is right in law and on facts in directing the AO to charge the tax at normal rate instead of maximum marginal rate?

Avijit Das / February 11, 2004

High Court Of Gujarat CIT vs. Sinivali Trust Section 164(1), proviso Asst. Year 1984-85, 1985-86 M.S. Shah & A.M. Kapadia,

Sec. 41(1), Section 32, Section 41

Bombay H.C : Whether the sale proceeds received by the assessee on selling the scrapped bottles and crates (trays) could be taxed as income by virtue of s. 41(1) of the IT Act, 1961? Briefly stated, the assessee is a private limited company which derives income from the manufacture and sale of soft drinks. The assessee was claiming depreciation in respect of the bottles and crates (trays) purchased by the assessee, being the full value of such purchase under the proviso to s. 32(1)(ii)

Avijit Das / February 10, 2004

High Court Of Bombay : Panaji Bench Nectar Beverages (P) Ltd. vs. DCIT Sections 32, 41(1) Asst. Year 1991-92 A.M.

Calcutta H.C : Whether, in the facts and circumstances of the case, the Tribunal was right in holding that the assessee was a trading company as defined in the Finance Acts, 1986, 1987 and 1988 and was chargeable to tax at the higher rate of 60 per cent ?

Avijit Das / February 6, 2004

High Court Of Calcutta J. Thomas & Co. Ltd. vs. CIT Sections FA1985 Part III, Para E, 154 Asst. Year

Karnataka H.C : Petitioner is before me questioning the rejection order at Annex.-R dt. 4th Aug., 2003, issued by the respondent. Petitioner states that it is a charitable trust.

Avijit Das / January 29, 2004

High Court Of Karnataka Bangalore Education Trust vs. Director Of Income Tax (Exemption) Sections 80G, Rule 11AA R. Gururajan, J

Sec. 132(1), Section 132

Karnataka H.C : Respondent authorities conducted search and seizure under s. 132(1) of the IT Act, 1961 (“Act” for short), of the assessees, namely, Vithal Janardhan Jadhav, Vishwas alias Vijay Vasant Deshmukh and Vinayak Vilas Ghodke on 16th June, 1999, at Hubli.

Avijit Das / January 23, 2004

High Court Of Karnataka Vittal Janardhan Jadhav & Ors. vs. CIT Sections 132(1), 158BC, ART. 226 Asst. Year Block period

Sec. 167A, Section 167

Gujarat H.C : Whether the Tribunal is right in law and on facts in holding that provisions of s. 167A were not applicable in the present case and further directing that the assessee should be taxed at appropriate rateconsidering it as having determinate shares?

Avijit Das / January 22, 2004

High Court Of Gujarat CIT vs. Mani Enterprises Section 167A Asst. Year 1984-85 M.S. Shah & A.M. Kapadia, JJ. IT

Sec. 40(a)(ii), Section 189, Section 40

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in coming to the conclusion that the amount of Rs. 1,18,920 representing income-tax liability of the erstwhile firm and paid by the assessee-company cannot be allowed as deduction as an expenditure while computing the taxable income in the hands of the assessee?

Avijit Das / January 22, 2004

High Court Of Gujarat Himson Textile Engineering Industries (P) Ltd. vs. CIT Sections 40(a)(ii), 189 Asst. Year 1982-83 M.S. Shah,

Sec. 269UA, Sec. 269UG

Bombay H.C : The petitioner is challenging an order dt. 18th Feb., 1994, passed by the Appropriate Authority, respondent No. 2 herein, under sub-s. (1) of s. 269UD

Avijit Das / January 22, 2004

High Court Of Bombay Mukund L. Vora vs. Union Of India Sections 269UA(b)(2), 269UG V.C. Daga & J.P. Devadhar, JJ.

Gift Tax Act, Sec. 2(XII)

Gujarat H.C : Whether, the Tribunal is right in law and the facts in holding that there was no taxable gift and thereby deleting the taxable gift of Rs. 61,954?

Avijit Das / January 21, 2004

High Court Of Gujarat Commissioner Of Gift Tax vs. Kamruddin M. Ravji Sections GT 2(xii) Asst. Year 1977-78 M.S. Shah

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