298 ITR

Section 253

Andhra Pradesh H.C : Whether on the facts and in the circumstances of the case, the Tribunal is justified in holding that the instruction No. 1979 issued by CBDT stipulating monetary ceiling for institution of appeals acquires the character of circular instruction within purview of s. 119(2)(a) of IT Act, and militate against institution of appeals by the Department contrary to such instruction ?

/

High Court Of Andhra Pradesh CIT vs. A. Raajendra Prasad & Ors. Sections 119, 253(2) Asst. Years 1990-91, 1991-92, 1992-93, […]

Sec. 234B, Section 220, Section 234

Uttarakhand H.C : Whether the learned Tribunal was legally justified in law and on facts in dismissing the appeal of the Revenue and upholding the order of the CIT(A) by deleting the interest under s. 234B in spite of the fact that the assessee had failed to make payments of advance tax in accordance with the provisions of s. 209 r/w s. 234B of the IT Act, 1961 ?

/

High Court Of Uttarakhand CIT vs. Dehradun Club Ltd. Section 220(2), 234B Asst. Year 1998-99 P.C. Verma & M.M. Ghildiyal,

Sec. 37(1)

Delhi H.C : Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal (‘Tribunal’) is justified in holding that the liability to pay interest was contractual liability and that the said liability having been questioned by the assessee and the matter being sub judice the contractual liability had not accrued and arisen during the previous year under consideration and therefore, the disallowance of Rs. 79,220 was rightly made by the ITO ?

/

High Court Of Delhi Jasjeet Films (P) Ltd. vs. CIT Section 37(1) Asst. Year 1981-82 Madan B. Lokur & Dr.

Scroll to Top
Malcare WordPress Security