Tag: Gauhati High Court

Gauhati H.C : The transport subsidy received by the assessee during the assessment year 2001-02 was in the nature of revenue receipt and not capital receipt and thus taxable in the hands of the assessee

High Court Of Gauhati Shiv Shakti Flour Mills (P.) Ltd. vs. CIT, Assam Section 4 Assessment Year 2010-11 Hrishikesh Roy And Nelson Sailo, JJ. IT Appeal No. 6 Of 2014 November 29, 2016 JUDGMENT Hrishikesh Roy, J. – Heard Mr. R.P. Agarwalla, the learned senior counsel along with learned advocate Mr. R. Goenka for the appellant …

Gauhati H.C : There was justifiable material/reasons to issue notice under Section 148 of the Income Tax Act, 1961 for reopening of the assessment for the Years 2004-2005

High Court Of Gauhati Guwahati Metropolitan Development Authority vs. CIT, Guwahati –II Section 43(3), 32 And 147 Assessment Year 2004-05 Hrishikesh Roy And Nelson Sailo, JJ. IT Appeal Nos. 7 & 8 Of 2014 November 22, 2016 JUDGMENT Hrishikesh Roy, J. – Heard Mr UK Borthakur, the learned counsel for the appellant/assessee. Also heard Mr S …

Gauhati H.C : The petitioners are serving as faculty members of the Murkong Selek College, Jonai and they seek exemption of their salary earnings from tax, under Sub-section (26) of Section 10

High Court Of Gauhati Hara Kanta Pegu vs. Union Of India Section 10(26) Hrishikesh Roy And L.S. Jamir, JJ. Writ Petition (C) No. 4098 Of 2013 November 8, 2016 JUDGMENT Hrishikesh Roy, J. – Heard Mr. J.C. Gogoi, the learned counsel appearing for the writ petitioners. Mr. S. Sarma, the learned standing counsel for the Income …

Gauhati H.C : Income of a member of the Scheduled Tribe, accruing or arising from whatever sources “in the areas”, referred to Sub-section (26), shall not be included in the total income of the person

High Court Of Gauhati Hara Kanta Pegu vs. Union Of India Section 10(26) Hrishikesh Roy And L.S. Jamir, JJ. Writ Petition (C) No. 4098 Of 2013 November 8, 2016 JUDGMENT Hrishikesh Roy, J. – Heard Mr. J.C. Gogoi, the learned counsel appearing for the writ petitioners. Mr. S. Sarma, the learned standing counsel for the Income …

Gauhati H.C : The Tribunal was justified and correct in law in directing the AO to treat the transaction relating to long-term ‘capital gain’ as genuine and is not the said finding perverse

High Court Of Gauhati CIT vs. Smt. Sanghamitra Bharali Assessment Year : 2001-02 Section : 68, 45, 54F I.A. Ansari And Dr. Mrs. Indira Shah, JJ. IT Appeal No.12 Of 2010 November  6, 2013 JUDGMENT 1. This is an appeal preferred by the Revenue, under s. 260A of IT Act, 1961 (hereinafter referred to as “the Act”) …

Gauhati H.C : Whether, in the facts and in the circumstances of the case, the learned Tribunal was justified in confirming the order, dated 21.02.2008 of the learned Commissioner, Income Tax, Dibrugarh, in exercise of his powers under Section 263

High Court Of Gauhati Patkai Coal Products (P.) Ltd. vs. CIT Assessment Year : 2004-05 Section : 80-IA I.A. Ansari And Dr. Mrs. Indira Shah, JJ. IT Appeal No. 26 Of 2011 July  24, 2013 JUDGMENT I.A. Ansari, J. – This is an appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as …

Gauhati H.C : Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in setting aside the orders passed by the AO as well as by the CIT(A) and directing the AO to accept Rs. 18,73,210 as a long-term gain of the assessee from the sale of shares of M/s Ocean Entrade Ltd. and M/s United Impex Ltd. ?

High Court Of Gauhati CIT Vs. Smt. Jasvinder Kaur Assessment Year : 2003-04 Section : 69, 45 I.A. Ansari And Dr. Mrs. Indira Shah, Jj. It Appeal No. 33 Of 2010 June  12, 2013 ORDER 1. This is an appeal, made under s. 260A of the IT Act, 1961 (in short, ‘the Act’), against the order dt. …
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