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323 ITR

Section 9, Sec. 9(1)(i), Section 195, Section 90

AAR : Whether the amount receivable by Laird USA as per the assignment agreement is taxable in India having regard to the provisions of the Act and the Double Taxation Avoidance Agreement between India and USA (‘the DTAA’

Avijit Das / February 18, 2010

Authority For Advance Rulings Laird Technologies India (P) Ltd., In Re Section 9(1)(i), 90, 195, DTAA between India & USA, […]

Section 32, Section 37

Karnataka H.C : The assessee would be entitled to claim depreciation as well as expenditure under s. 32 and s. 37 of the Act, respectively, even when admittedly no business activity is carried on by the assessee during the current assessment year.

Avijit Das / February 17, 2010

High Court Of Karnataka CIT & Anr. vs. Blend Well Bottles (P)Ltd. Section 32, 37 Asst. Year 1994-95 K.L. Manjunath

S.C : Whether the assesseesociety could be said to be engaged in a cottage industry under s. 80P(2)(a)(ii) of the Act or whether it could be said to be engaged in the collective disposal of labour of its members under s. 80P(2)(a)(vi) of the Act ?

Avijit Das / February 16, 2010

Supreme Court Of India CIT vs. Rajasthan Rajya Bunkar Sahakari Samiti Ltd. Section 80P(2)(a)(ii), 80P(2)(a)(vi) S.H. Kapadia & Aftab Alam,

Section 132, Sec. 158BC

Delhi H.C : The Tribunal whereby the block assessment had been held to be bad in law and resultantly quashed

Avijit Das / February 16, 2010

High Court Of Delhi CIT vs. Jyoti Limboo Section 132(1), 158BC Block period 1st April, 1989 to 23rd June, 1999

Sec. 2(47), Section 45

Madras H.C : The appellant, being the owner of a residential property situate at No. 16, First Main Road, R.A. Puram, Chennai, entered into an agreement dt. 29th March, 1993, with M/s Chettinad Investments, a partnership firm

Avijit Das / February 15, 2010

High Court Of Madras Smt. D. Kasturi vs. CIT & ANR. Section 2(47), 45 Transfer of Property Act, 1882, s.

Income Tax Case Laws, Section 147

Bombay H.C : Where the gross total income of a domestic company, in any previous year, includes any income by way of dividends from another domestic company, there shall, in accordance with and subject to the provisions of this section, be allowed, in computing the total income of such domestic company, a deduction of an amount equal to so much of the amount of income by way of dividends from another domestic company as does not exceed the amount of dividend distributed by the first mentioned domestic company on or before the due date

Avijit Das / February 11, 2010

High Court Of Bombay Godrej Agrovet Ltd. vs. DCIT & ANR. Section 147 Asst. Year 2003-04 Dr. D.Y. Chandrachud &

Punjab & Haryana H.C : Why did you not receive any amount as sale consideration ?

Avijit Das / February 10, 2010

High Court Of Punjab & Haryana Paramjit Singh vs. ITO Section 69 M.M. Kumar & Jitendra Chauhan, JJ. IT Appeal

Punjab & Haryana H.C : Whether the delay in filing of the appeal beyond the period of 120 days prescribed by s. 260A(2) (a) of the IT Act, 1961, could be condoned by entertaining an application under s. 5 of the Limitation Act, 1963 ?

Avijit Das / February 10, 2010

High Court Of Punjab & Haryana Indian Roadlines vs. CIT Section 260A Asst. Year 2005-06 M.M. Kumar & Jitendra Chauhan,

Section 65, Section 67, Section 68

Madras H.C : A plain reading of the provisions of the scheme would show that the tax payable under the scheme ‘shall be paid’ within the time specified is the general rule provided in s. 66, namely, payment prior to the making of a declaration

Avijit Das / February 9, 2010

High Court Of Madras Tiruvengadam Investments (P) Ltd. vs. CIT & ANR. Section 1997FA, 65, 1997FA, 67, 1997FA, 68 Asst.

Sec. 36(1)(vii)

S.C : the AO has not examined whether the debt has, in fact, been written off in accounts of the assessee

Avijit Das / February 9, 2010

Supreme Court Of India T.R.F. Ltd. vs. CIT Section 36(1)(vii) Asst. Year 1990-91, 1993-94, 1994-95 S.H. Kapadia & Aftab Alam,

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