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378 ITR

Sec. 41(1), Section 41

Delhi H.C : The return filed by the Assessee was taken up for scrutiny and the Assessing Officer (hereafter ‘AO’) passed the assessment order dated 23rd October, 2009 under Section 143(3) of the Act making certain disallowances with respect to prior period expenses

Avijit Das / August 11, 2015

High Court Of Delhi CIT vs. Pasupati Spinning Weaving Mills Ltd. Assessment Year : 2007-08 Section : 41(1) Dr. S.Muralidhar […]

Sec. 37(1), Sec. 43(1)

Bombay H.C : The assessee was not entitled to a deduction of Rs. 23,34,615/- when computing its income chargeable to tax

Avijit Das / August 11, 2015

High Court Of Bombay Sandvik Asia Ltd. vs. DCIT, Spl. Rg.2, Pune Assessment Year : 1990-91 Section : 37(1), 43(1)

Income Tax Case Laws, Section 147, Section 43B

Delhi H.C : How the deduction has been claimed under section 43B of the Act?

Avijit Das / August 6, 2015

High Court Of Delhi CIT-V vs. Rathi Graphics Technologies Ltd. Assessment Year : 2002-03 Section : 43B, 147 S. Muralidhar

Income Tax Case Laws, Sec. 36(1)(iii), Sec. 37(1), Section 43B

Delhi H.C : the Commissioner of Income Tax (Appeals) [‘CIT (A)’] and affirmed by the ITAT of addition made by the Assessing Officer (‘AO’) of Rs. 30,450 and Rs. 46,40,822 under Section 43(B) of the Act on account of delayed contribution of ESI, provident fund (‘PF’) and superannuation fund

Avijit Das / August 4, 2015

High Court Of Delhi CIT-ii vs. Modi Rubber Ltd. Assessment Year : 2001-02 Section : 36(1)(iii), 37(1), 43B Dr. S.

Income Tax Case Laws, Section 32

Delhi H.C : Which AY can the Assessee capitalize the customs duty levied on import of hospital equipment and claim depreciation?

Avijit Das / August 4, 2015

High Court Of Delhi CIT-XIII vs. Noida Medicare Centre Ltd. Assessment Year : 2009-10 Section : 32 Dr. S. Muralidhar

Sec. 2(47), Section 45

Punjab & Haryana H.C : Whether the transactions in hand envisage a “transfer” exigible to tax by reference to Section 2(47)(v) of the Income Tax Act, 1961 read with Section 53-A of the Transfer of Property Act, 1882?

Avijit Das / July 22, 2015

High Court Of Punjab And Haryana C.S. Atwal vs. CIT, Ludhiana Assessment Year : 2007-08 Section : 2(47), 45 Ajay

Madras H.C : When the statute is clear as to what benefits a manufacturer/supporting manufacturer is entitled to, can the benefits which are exclusively made available to a manufacturer under sub section 3 of Section 80HHC can be extended by any fiction to a supporting manufacturer?

Avijit Das / July 14, 2015

High Court Of Madras CIT, Chennai vs. Devi Marine Food Exports Ltd. Assessment Year : 1994-95 Section : 80HHC R.

Income Tax Case Laws, Sec. 37(1)

Madras H.C : Whether the Income Tax Appellate Tribunal has erred in considering the payments made by the appellant to M/s. Pyramid Saimira Entertainment Ltd., as capital expenditure and therefore incapable of being allowed as deduction under Section 37 of the Income Tax Act, 1961?

Avijit Das / July 7, 2015

High Court Of Madras Seven Arts Films vs. ACIT, Media Circle-II, Chennai Assessment Year : 2009-10 Section : 37(1) R.

Sec. 269T, Sec. 269SS, Section 271D, Section 271E

Madras H.C : Insistence of financier to repay the loan in cash is a compelling circumstances and is a reasonable cause for transacting the loan transaction in cash and thereby deleting the levy of penalty under Section 271E

Avijit Das / July 1, 2015

High Court Of Madras CIT, Pondicherry vs. M. Ramakrishnan Assessment Years : 2008-09 And 2009-10 Section : 269T, 271E, 269SS,

Income Tax Case Laws, Section 13

Madras H.C : the income of the assessee Trust fell within the ambit of amended provisions of Section 2 (15) of the Act and that the assessee trust has violated the provisions of Section 13 (1) (c) of the Act. On a challenge made to the assessing order, the Commissioner allowed the appeal in favour of the Trust.

Avijit Das / June 17, 2015

High Court Of Madras Natya Sankalpaa vs. DIT.(Exemptions), Chennai Assessment Year : 2009-10 Section : 13 R. Sudhakar And Ms.

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