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326 ITR

Punjab & Haryana H.C : the method of accounting adopted by the assessee-respondent in relation to accounting of income for two different activities

Avijit Das / January 19, 2010

High Court Of Punjab & Haryana CIT vs. Haryana State Industrial Development Corporation Ltd. Section 14 Asst. Year 2003-04, 2004-05 […]

Sec. 143(1), Section 147

Madras H.C : the AO has not validly assumed jurisdiction to reopen the assessments in the assessee’s case for the asst. yrs. 1995-96 to 2000-01 on the ground that all material facts were disclosed in the return

Avijit Das / January 11, 2010

High Court Of Madras CIT vs. Ravindran Prabhakar Section 143(1), 147 D. Murugesan & P.P.S. Janarthana Raja, JJ. Tax Case

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

Allahabad H.C : the Tribunal is justified in allowing depreciation under the provisions of s. 32 of the Act to the assessee on trucks which are in the name of directors of the company and also on the trucks which are under hire purchase agreement

Avijit Das / January 6, 2010

High Court Of Allahabad CIT & ANR. vs. Varanasi Auto Sales (P)Ltd. Section. 32(1)(ii) Rajes Kumar & S.C. Nigam, JJ.

Section 28, Sec. 36(1)(vii)

Madras H.C : the claim of bad debts to the tune of Rs. 25,98,579 made by the assessee company in respect of money lend to its subsidiary company should be allowed as a deduction

Avijit Das / December 23, 2009

High Court Of Madras CIT vs. Ramakrishna & Sons Ltd. Section 28, 36(1)(vii) Asst. Year 1989-90 K. Raviraja Pandian &

Section 69, Sec. 158BB, Section 158

Kerala H.C : Assessee tried to prove source towards loan taken from brother, sister, nephew and other close relatives, the AO found there is unexplained time lag between the alleged loan and the actual investment

Avijit Das / December 18, 2009

High Court Of Kerala M.A. Anto vs. CIT Section 69, 158BB Asst. Year 1997-98 C.N. Ramachandran Nair & V.K. Mohanan,

Sec. 37(1), Section 56

Kerala H.C : The expenditure incurred for raising capital was claimed as deduction

Avijit Das / December 17, 2009

High Court Of Kerala G.T.N. Textiles Ltd. vs. DCIT Section 37(1), 56 Asst. Year 1993-94 C.N. Ramachandran Nair & V.K.

Sec. 12A, Sec. 12AA

Madras H.C : the Tribunal was right in setting aside the matter of granting registration to the assessee-trust to the file of the CIT with a direction to decide the issue in the light of the decision of the Madras High Court in New Life In Christ Evangelistic Association (NLC) vs. CIT (2001) 165 CTR (Mad) 446 : (2000) 246 ITR 532 (Mad), without noticing that the said decision was rendered in the context of the old s. 12A, whereas in the case of the assessee-trust the provisions of s. 12AA introduced from 1st April, 1997 were applicable ?

Avijit Das / December 17, 2009

High Court Of Madras CIT vs. R.M.S. Trust Section 12A, 12AA K. Raviraja Pandian & M.M. Sundresh, JJ. Tax Case

Sec. 36(1)(vii), Sec. 260A, Sec. 36(1)(Viia), Sec. 36(2), Section 260

Kerala H.C : the prohibition contained in the proviso to s. 36(1)(vii) of the IT Act

Avijit Das / December 16, 2009

High Court Of Kerala : Full Bench CIT vs. South Indian Bank Ltd. Section 36(1)(vii), 36(1)(viia), 36(2)(v), 260A C.N. Ramachandran

Sec. 36(1)(vii)

Kerala H.C : the claim cannot be allowed under s. 36 and the assessee could not establish as to in which year these amounts were debited in the customer’s account

Avijit Das / December 15, 2009

High Court Of Kerala CIT vs. Popular Vehicles & Services Ltd. Section 36(1)(vii) C.N. Ramachandran Nair & V.K. Mohanan, JJ.

Section 80HHC, Section 80HHE

Karnataka H.C : the excise duty paid by the assessee on goods manufactured but not sold during the year and reflected as closing stock during the year is liable to be allowed as an expenditure during the current year itself

Avijit Das / December 10, 2009

High Court Of Karnataka CIT & Anr. vs. Motor Industries Co Ltd. Section 80HHC, Expln. (ba), 80HHE Asst. Year 1993-94

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