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412 ITR

Sec. 2(15), Sec. 10(20), Section 11, Section 143, Section 263, Section 80-I

Bombay H.C : Order passed by DIT(E) is beyond the scope of Sec. 263 of the I T. Act when the subject matter of revision is applicability of proviso to Sec. 2(15) and not denial of exemption u/s. 11

Avijit Das / April 26, 2019

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Section 55, Section 263

Delhi H.C : Whether the Tribunal is correct in law in holding that assumption of jurisdiction by the CIT, under Section 263 of the Act, was illegal?

Avijit Das / March 20, 2019

High Court Of Delhi CIT vs. Sunil Lamba Section 55(2)(a), 263 Asst. Year 1995-96 S. Muralidhar & Sanjeev Narula, JJ.

Section 24, Sec. 194-I, Sec. 36(1)(iii), Section 154

Delhi H.C : The Assessee had paid compensation amount “once and for all to repurchase the property” and this was “in fact a sale consideration and cannot be allowed as business expenditure.”

Avijit Das / March 20, 2019

High Court Of Delhi Gopal Das Estates & Housing Pvt. Ltd. & ORS. vs. CIT & Ors. Section 24, 36(1)(iii),

Section 15, Section 192

Madras H.C : Whether the Income Tax Law is a-political, a-religious in character, whether the character and attributes of the recipient of an income determines the taxability or the character of the receipt of income

Avijit Das / March 20, 2019

High Court Of Madras Union Of India (Rep. By The Secretary Ministry Of Finance) And Ors. vs. The Society Of

Sec. 260A, Section 35D

S.C : The respondent-assesse (Bank) was entitled to claim deduction under Section 35-D

Avijit Das / March 15, 2019

Supreme Court Of India Pr.CIT vs. Yes Bank Ltd. Section 260A, 35D Asst. Year 2007-2008 Abhay Manohar Sapre & Dinesh

Section 23, Sec. 260A, Sec. 41(1), Section 41

Madras H.C : Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in confirming the assessment of Rs.58,60,105/- as income of the appellant, invoking Section 41(1) of the Income Tax Act?

Avijit Das / March 11, 2019

High Court Of Madras West Asia Exports & Imports (P) Ltd. vs. Assistant Commissioner Of Income Tax Section 23, 41,

Madras H.C : Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in law in not appreciating that the market value of the library materials that were available as on 01.04.1981 has to be estimated and thereafter indexation as provided u/s. 48 had to be allowed on such market value, while computing the capital gains on sale of library containing antique materials ?

Avijit Das / March 7, 2019

High Court Of Madras Vallikannu Nagarajan And Sivagami Roja Muthiah vs. The DCIT Section 48 Asst. Year 1995-96 to 1999-2000

Sec. 234A, Sec. 234B, Sec. 234C

S.C : Whether Section 234-B applies to proceedings of the Settlement Commission under Chapter XIX-A of the said Act?

Avijit Das / March 5, 2019

Supreme Court Of India Kakadia Builders Pvt. Ltd. & Anr. vs. ITO & Anr. Section 234A, 234B, 234C Abhay Manohar

S.C : Share Capital/Premium is credited in the books of account of the Assessee company, the onus of proof is on the assessee to establish by cogent and reliable evidence of the identity of the investor companies, the creditworthiness of the investors, and genuineness of the transaction, to the satisfaction of the Assessing Officer

Avijit Das / March 5, 2019

Supreme Court Of India Pr.CIT (Central) vs. NRA Iron &Steel Pvt. Ltd. Section 68 Uday Umesh Lalit & Indu Malhotra,

Section 40A, Sec. 40A(3)

S.C : Whether any amount of sugarcane purchase price paid by the assessee-society to its members/non-members above the SMP determined under Clause 3 of the Control Order, 1966, may be paid as per the price determined by the State Government under Clause 5A of the Control Order, 1966, can be said to be the sharing of profit and therefore is to be included in the return of income?

Avijit Das / March 5, 2019

Supreme Court Of India CIT vs. Tasgaon Taluka S.S.K. Ltd. Section 40A(3) Asst. Year 1998-99 A. K. Sikri, S. Abdul

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