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297 ITR

S.C : whether the amendment to s. 80HHC of the IT Act, 1961, brought about by the Finance (No. 2) Act, 1991, w.e.f. 1st April, 1992, is prospective in nature or is retrospective

Avijit Das / October 25, 2007

Supreme Court Of India K.K. Doshi & Co. vs. CIT Section 80HHC Asst. yr. 1990-91 Ashok Bhan, H.S. Bedi & […]

Section 147, Section 148

Bombay H.C : the AO called upon the assessee to show cause as to why the provision for deferred taxation amounting to Rs. 2,16,01,248 made in the P&L a/c should not be taken into account for determining the book profit under s. 115JB

Avijit Das / October 17, 2007

High Court Of Bombay M.J. Pharmaceuticals Ltd. vs. DCIT & ANR. Sections 147, 148 Asst. Year 2003-04 F.I. Rebello &

Sec. 260A, Section 147, Section 148

Delhi H.C : The assessee was not served with the notice under ss. 147 and 148 of the Act and on this factual ground

Avijit Das / October 1, 2007

High Court Of Delhi CIT vs. Harish J. Punjabi Section 147, 148, 260A Asst. Year 1996-97 Madan B. Lokur &

Delhi H.C : whether the assessee had incurred a capital expenditure of Rs. 87,22,447 on purchase of Axial machine along with machinery spares and computers which was claimed as a research and development expenditure allowable under s. 35(1)

Avijit Das / September 26, 2007

High Court Of Delhi CIT vs. Deltron Ltd. Section 35 Asst. Year 1999-2000 Madan B. Lokur & Dr. S. Muralidhar,

Section 199, Section 32

Delhi H.C : it is based on surmises that the decoders are given free of charge to the cable operators

Avijit Das / September 20, 2007

High Court Of Delhi CIT vs. Turner International India (P)Ltd. Section 32, 199 Asst. Year 2001-02 Madan B. Lokur &

Sec. 260A, Section 221

Delhi H.C : Whether the Revenue could have imposed a penalty on the assessee under the provisions of s. 221 of the IT Act,1961 (‘the Act’) even though two applications filed by the assessee for stay of recovery of tax were pending before the AO

Avijit Das / September 6, 2007

High Court Of Delhi CIT vs. DLF Universal Ltd. Sections 221, 260A Asst. yrs. 1992-93, 1993-94 Madan B. Lokur &

Section 147, Section 148

Calcutta H.C : there had been sufficient ground to reopen the assessment under s. 147

Avijit Das / August 31, 2007

High Court Of Calcutta Ashim Kumar Banerjee & Tapas Kumar Giri, JJ. Section 147, 148 Asst. Year 1967-68 F.M.A. No.

Sec. 36(1)(iii)

Karnataka H.C : Whether the assessee who is carrying on film business is entitled to claim deduction under s. 36 (l)(iii) of the Act in respect of interest of Rs. 21,74,234 on amount borrowed from Corporation Bank to purchase shares of Shaw Wallace & Co. Ltd. on behalf of itself and other firm ?

Avijit Das / August 28, 2007

High Court Of Karnataka CIT & ANR. vs. L.K. Trust Section 36(1)(iii) Assessment year 1989-90 V. Gopala Gowda & Arali

Income Tax Case Laws, Sec. 28(i), Section 28, Section 4, Section 5

Bombay H.C : the interest of Rs. 43,99,404 received under the arbitration award dt. 28th Feb., 1995 at the rate of 12 per cent on the amount of Rs. 67,92,524 for the period from 31st July, 1989 to 25th July, 1995, was only a measure and method of payment of compensation and was not decisive of the character of compensation inasmuch as the award was made only on 28th Feb., 1995 and the question of payment of interest can arise only after the same is made

Avijit Das / August 24, 2007

High Court Of Bombay Konkan Barge Builders (P) Ltd. vs. ITO & ANR. Section 4, 5, 28(i) Asst. Year 1996-97

Sec. 17(2), Section 17

Madhya Pradesh H.C : the petitioners have prayed for a declaration that r. 3 of the IT Rules, 1962, as amended by the IT (Amendment) Rules, 2001, is ultra vires, invalid inasmuch as it runs contrary to provisions in s. 17(2)

Avijit Das / August 10, 2007

High Court Of Madhya Pradesh : Full Bench All India State Bank Of Indore Officersâ€™ Co-Ordination Committee & Anr. vs.

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