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366 ITR

Sec. 2(1A), Sec. 28(i)

Punjab & Haryana H.C : Where assessee had failed to produce any documentary evidence with regard to proof of agricultural land and sale of agricultural produce in order to substantiate his claim that income was agricultural income claim of assessee could not be accepted

Avijit Das / March 12, 2014

High Court Of Punjab & Haryana Jaskaran Singh vs. Union Of India Section : 2(1A), 28(i), 246, 264 Assessment year […]

Punjab & Haryana H.C : the gifts as genuine from 26 parties who were merely passing on the accommodation entries not only for the assessee but for other persons also

Avijit Das / February 26, 2014

High Court Of Punjab & Haryana CIT Vs. Y.M. Singla Section : 68 Assessment Year : 2001-02 Ajay Kumar Mittal

Section 80, Section 139

Punjab & Haryana H.C : The ITAT was justified in confirming the action of the authorities below in allowing the rectification of subsequent orders without rectifying the initial order from where the dispute in question arose

Avijit Das / February 24, 2014

High Court Of Punjab & Haryana Rajiv Gupta vs. CIT Section : 80, 139 Assessment Year : 1997-98 Ajay Kumar

Delhi H.C : the assessee had not discharged the initial onus cast upon it under Section 68 and furnishing satisfactory explanation in respect of the total amount of Rs. 29,70,900/- in the facts and circumstances of the case

Avijit Das / February 20, 2014

High Court Of Delhi Bon Sales (P.) Ltd. vs. CIT Section : 68 Assessment Year : 1996-97 S. Ravindra Bhat

Rajasthan H.C : the order of the CIT(A) by following the decision of the jurisdictional High Court Life Insurance Corpn. India v. Union of India [2003] 260 ITR 41 (Raj.) inspite of the fact that the decision deals with the issue of TDS by LIC on conveyance allowance/additional conveyance allowance and nowhere it has been held that the conveyance allowance/additional conveyance allowance will be fully exempt from tax

Avijit Das / February 14, 2014

High Court Of Rajasthan CIT, Alwar vs. Madan Gopal Bansal Assessment Years : 1998-99 To 2000-01 Section : 10(14) Ajay

Section 11, Section 32

Calcutta H.C : The cost of which has already been treated as application of income for charitable purpose and hence allowing depreciation on such investment would effectively be allowing double deduction from income

Avijit Das / February 13, 2014

High Court Of Calcutta CIT Vs. Siliguri Regulated Market Committee Section 11, 32 Girish Chandra Gupta And Tapash Mookherjee, JJ.

Section 69, Section 32, Section 69C

Punjab & Haryana H.C : The ITAT confirming the order of the authorities below deserves to be set aside being devoid of merits, against the well settled law and in view of perversity in fact finding

Avijit Das / February 6, 2014

High Court Of Punjab & Haryana Smt. Shakuntla Thukral vs. CIT Section 69, 69C, 32 Assessment Year 2005-06 Ajay Kumar

Rajasthan H.C : Where identity, capacity and genuineness of transaction stands proved by assessee, he was not required to prove source of amount which had been deposited by creditors/lenders

Avijit Das / February 6, 2014

High Court Of Rajasthan CIT, Ajmer Vs. Jai Kumar Bakliwal Section 68 Assessment Year : 2006-07 Ajay Rastogi And J.K.

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