Delhi H.C : initiating the reassessment proceedings for reasons recorded in Annexure A2.
High Court Of Delhi Atma Ram Properties (P.) Ltd. vs. DCIT Assessment Years : 1999-2000 And 2000-01 Section : 147 […]
Section 147
In favour of Assessee (Partly)
Sec. 260A
Allahabad H.C : Whether the Income Tax Appellate Tribunal is empowered under Section 254(2) of I.T. Act to recall its order finally deciding appeal for the reasons other than those dealt in under Rules 24 and 25 of Appellate Tribunal Rules, 1963.
High Court Of Allahabad CIT vs. U.S. Srivastava Memorial Educational Society Section 260A Asst. Year 2000-01 Sudhir Agarwal & Ravindra
Section 80-IB
Allahabad H.C : Whether the finding recorded by the Tribunal to the effect that after 13.12.2011 the appellant has done nothing to pursue the pending matter for approval before the Director General of Income Tax under Section 80-IB (7)(a) of the Act is perverse since before the Tribunal the application moved by the appellant dated 29.3.2014 was on record?
High Court Of Allahabad Shrikar Hotels (P.) Ltd. vs. CIT-I, Lucknow Section : 80-IB Assessment years : 2006-07, 2008-09 and
Sec. 2(15)
Punjab & Haryana H.C : Whether in fact and circumstances of the case the purpose/objects of the appellant are charitable in nature despite the 2008 Amendment particularly when there is no change in the functions/nature of operation of the Trust?
High Court Of Punjab And Haryana Tribune Trust vs. CIT, Chandigarh Section : 2(15) Assessment Year : 2009-10 S.J. Vazifdar,
Sec. 37(1), Section 37
Gujarat H.C : The conclusion reached by the Income Tax Appellate Tribunal that the purchases aggregating to Rs. 3,15,952/- were bogus, is such could be arrived at
High Court Of Gujarat Vijay Trading Co. vs. ITO Section 37(1) Assessment Years 1993-94 To 1996-97 K.S. Jhaveri And G.R.
Sec. 132A, Section 124
Gujarat H.C : The respondent authorities are directed to forthwith hand over the seized silver ornaments to the petitioner within a period of four weeks from today, in accordance with the provisions of section 132A
High Court Of Gujarat K.S. Jewellers P. Ltd. vs. Director Of Income Tax And Others Section 132A, 124 Asst. Year
Income Tax Case Laws, Section 69B
Gujarat H.C : Stock of raw material disclosed at the time of survey can be added both u/s 69B as well as 69C of the Act
High Court Of Gujarat Krishnamegh Yarn Industries vs. ACIT Section 69B Assessment year 2001-02 A.J. Desai And A.G. Uraizee, JJ.
Section 195, Section 201, Section 9
Delhi H.C : Payments made by the assessee to the non- residents are not fee for technical services within the meaning of Section 9(1)(vii) of the Income Tax Act, 1961 so as to oblige the assessee to deduct tax at source under Section 195 of the Act from such payments
High Court Of Delhi Director of Income-tax vs. Lufthansa Cargo India Section 9, 195, 201 S. Ravindra Bhat And R.K.
Income Tax Case Laws, Section 68
Delhi H.C : the Income Tax Appellate Tribunal was correct both on facts and in law in upholding the assumption of jurisdiciton by the Assessing Officer to frame an assessment by taking recourse to the provisions of Section 147 of the Income Tax Act, 1961
High Court Of Delhi CIT vs. Velocient Technologies Ltd. Section 68 S. Ravindra Bhat And R.K. Gauba, JJ. IT Appeal
Sec. 37(1)
Bombay H.C : the Tribunal was right in law in directing the Assessing Officer to compute the disallowance as per rule 3 in respect of ascertaining the perquisite value on account of motor car
High Court Of Bombay CIT vs. Dharamsi Morarji Chemicals Co. Ltd. Section 37(1) Assessment years 1986-87 and 1987-88 S.C. Dharmadhikari
