292 ITR – taxcaselaw.com

S.C : Income on the unexplained investments should be considered in the hands of the firm, M/s V.V. Enterprises

Supreme Court Of India CIT vs. K. Chinnathamban Section 69A S. H. Kapadia & B. Sudershan Reddy, JJ. Civil Appeal Nos. 3230 to 3235 of 2007 24th July, 2007 JUDGMENT S.H. Kapadia, J. : Leave granted. The short question which arises for determination in this group of civil appeals is : Whether in the facts and …

S.C : While making assessment under s. 143(3) of the IT Act, 1961 (in short the ‘Act’), AO included excise duty and sales-tax in the total turnover for computing the deduction under s. 80 HHC(3)(b)

Supreme Court Of India CIT vs. Catapharma (India) (P) Ltd. Section 80HHC Asst. Year 1997-98 Dr. Arijit Pasayat & D.K. Jain, JJ. Civil Appeal No. 3204 of 2007 23rd July, 2007 JUDGMENT Dr. ARIJIT PASAYAT, J. : Leave granted. 2. Challenge in this appeal is to the order passed by a Division Bench of the Bombay …

S.C : In these civil appeals we are concerned with the articles in Double Tax Avoidance Agreement (“DTAA”) between India and United States which have implication on transfer pricing legislation

Supreme Court Of India Director Of Income Tax (International Taxation) vs. Morganstanley & Co. Inc. Section 9, 90, 92A, 92B, 92C; RULE 10B, RULE 10C, DTAA between India & USA, art. 5, DTAA between India & USA, art. 7 Dr. Arijit Pasayat & S.H. Kapadia, JJ. Civil Appeal No. 2914 of 2007 9th July, 2007 Counsel …

S.C : whether the respondent assessee who is engaged in purchase of different qualities of tea and blending the same for the purpose of export is entitled to weighted deduction under s. 35B(1A)

Supreme Court Of India CIT vs. Tara Agencies Section 35B(1A) Asst. Year 1979-80 Ashok Bhan & Dalveer Bhandari, JJ. Civil Appeal No. 3568 of 2001 9th July, 2007 Counsel Appeared : Mohan Parasaran with Arijit Prasad, K.K. Senthilvelan, Gaurav Dhingra, Nitesh Rasa & D.L. Chidanand for Ms. Sushma Suri, for the Appellant : Bhargava V. Desai, …

Calcutta H.C : the landed properties standing in the name of Surjit were nothing but benami of the partnership firm

High Court Of Calcutta G.S. Atwal & Co. (Asansol) vs. ITO Section 182(4), 222, 226 Asst. Year 1958-59, 1959-60, 1960-61, 1961-62 Ashim Kumar Banerjee & Tapas Kumar Giri, JJ. A.P.O. No. 367 of 2003 in Writ Petn. No. 979 of 1990 4th July, 2007 Counsel Appeared Dr. Debiprasad Pal with R.N. Dutta & Sutapa Roy Choudhury, …

Calcutta H.C : the appellant being a body corporate was entitled to maintain its accounts by mercantile system of accounting which is permissible in law

High Court Of Calcutta Exide Industries Limited & Anr. vs. Union Of India & Ors. Section 43B(f), Art. 14, Art. 226 Ashim Kumar Banerjee & Tapas Kumar Giri, JJ. A.P.O. No. 301 of 2005 in Writ Petn. No. 2512 of 2002 27th June, 2007 Counsel Appeared : Dr. Debi Prasad Pal with Ms. Manisha Seal & …

Gauhati H.C : The petitioner also purchases green tea leaves from other tea estates and manufactures black tea and derives income therefrom

High Court Of Gauhati George Williamson (Assam) Ltd. & Anr. vs. Union Of India & Ors. Section 115-O, Constitution of India, Sch. VII, List I, Entry 82 D. Biswas & H.N. Sarma, JJ. Writ Petition (C) No. 3827 of 2000 22nd June, 2007 Counsel Appeared : Dr. D. Pal with Dr. A.K. Saraf, Ms. N. Howelia, …

Madras H.C : If the intention of a person is to exploit the property as such and derive therefrom by subleasing the property would such income be treated as income from property or not ?

High Court Of Madras CIT vs. A.V.K. Constructions (P) Ltd. Section 22, 27(iiib) Asst. Year 1998-99 P.D. Dinakaran & P.P.S. Janarthana Raja, JJ. Tax Case (Appeal) No. 664 of 2007 21st June, 2007 Counsel appeared : N. Muralikumaran, for the Appellant JUDGMENT P.D. DINAKARAN, J. : This appeal is directed against the order of the Tribunal, …

Madras H.C : Whether the Tribunal is right in law in holding that the income derived from the commercial complex is to be treated as income from property ?

High Court Of Madras A.R. Complex vs. ITO Section 22, 28(i), 56 Asst. Year 1999-2000 P.D. Dinakaran & P.P.S. Janarthana Raja, JJ. Tax Case (Appeal) No. 75 of 2004 12th June, 2007 Counsel Appeared : D. Trilokchand Chopda, for the Appellants : N. Muralikumaran, for the Respondent JUDGMENT P.P.S. Janarthana Raja, J. : These appeals are …

Madras H.C : the accused approached the Hon’ble apex Court of India in Crl.A. 601/1992 against the order passed by this Court in Crl.M.P. 2854/1988 challenging the constitutional validity of ss. 269SS, 276DD and 271D of the IT Act

High Court Of Madras A.B. Shanthi Alias Venniradai Nirmala vs. Assistant Director Of Inspection (Investigation) Section 271D, 276DD A.C. Arumugaperumal Adityan, J. Criminal Revn. Case No. 889 of 2002 5th June, 2007 Counsel Appeared : A.K. Mylsamy, for the Petitioner : K. Ramasamy, for the Respondent JUDGMENT A.C. ARUMUGAPERUMAL ADITYAN, J. : This revision petition has …

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