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399 ITR

Delhi H.C : Where satisfaction notes recorded by Assessing Officer of assessee and Assessing Officer of searched person were identically worded carbon copy, proceeding could not be initiated against assessee under section 153C

Avijit Das / July 10, 2017

High Court Of Delhi Canyon Financial Services Ltd. vs. ITO Section 153C Assessment years 2006-07 to 2011-12 Dr. S. Muralidhar […]

Gujarat H.C : Merely because assessee along with return of income submitted a Statutory Audit Report and Tax Audit Report, order of Special Audit under section 142(2A) cannot be said to be invalid

Avijit Das / June 9, 2017

High Court Of Gujarat Takshashila Realties (P.) Ltd. vs. Deputy Commissioner of Income-tax, Circle-4(1)(2) Section 142 Assessment year 2014-15 M.R.

Sec. 36(1)(iii), Section 36

Bombay H.C : Where no interest bearing fund was advanced to subsidiary company on account of share application money, no part of interest expenditure was to be disallowed

Avijit Das / April 21, 2017

High Court Of Bombay CIT-8, Mumbai vs.Golden Tobacco Ltd. Section 36(1)(iii) Assessment years 1996-97 and 1997-98 S.C. Dharmadhikari And Smt.

Section 69A, Sec. 132A, Section 132

Gujarat H.C : The Appellate was the real owner overlooking such overwhelming evidence in form of statement, panchnama and affidavit

Avijit Das / March 6, 2017

High Court Of Gujarat Ashokbhai H. Jariwala vs. ACIT Section 69A, 132, 133A Assessment Year 2006-07 M.R. Shah And B.N.

Madras H.C : Where assessee received interest free security deposit from persons who had taken on lease infrastructure set up in IT parks of assessee and invested such amount in fixed deposits with banks, interest income derived from fixed deposits would not amount to an income derived from business of developing SEZ

Avijit Das / February 27, 2017

High Court Of Madras Cyber Pearl Information Technology Park (P.) Ltd. Vs. ITO, Company Ward I(1), Chennai Section 80-IAB Assessment

Madras H.C : the apparent consideration stated in the sale deed is to be taken as cost of acquisition when the actual consideration paid is Rs.46,00,000/= (Rupees Forty Six Lakhs only) in terms of the earlier agreement of sale for the purpose of computing capital gains for the Assessment Year 2007-2008

Avijit Das / February 1, 2017

High Court Of Madras P. Balasubramaniam Vs. Assistant Commissioner of Income-tax, Media Circle-I, Chennai Section 48 Assessment Year 2007-08 Huluvadi

Sec. 2(47), Section 45

Allahabad H.C : Where value of land contributed by assessee in stock of firm was much higher as against its negligible profit sharing in firm, entire transaction of contribution to partnership was a sham, and an attempt to device a method to avoid capital gain tax on transfer of land to firm

Avijit Das / January 31, 2017

High Court Of Allahabad CIT, LucknowÂ Vs. Carlton Hotel (P.) Ltd. Section 2(47), 45 Assessment year 2004-05 Sudhir Agarwal And Anant

Madhya Pradesh H.C : Where in assessment order detailed analysis of various aspects of matter had been done, assessment was already over after notice under section 148 was issued and proceeding held under section 147 had attained finality, in view of assessment order made, it would not be appropriate for Court to go into various aspects of matter and entertain writ petition, particularly when statutory remedy of appeal was available to assessee

Avijit Das / January 25, 2017

High Court Of Madhya Pradesh Neeraj Mandloi Vs. Assistant Commissioner of Income-tax Section : 148 Rajendra Menon, Act. CJ. And

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