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In favour of Assessee (Partly)

Sec. 32(1)(vi), Sec. 43(1), Section 32, Section 43

Madras H.C : The assessee is entitled to initial depreciation as claimed by it on the basis that it manufactures articles or things falling under item 8 of Ninth Schedule which reads “Industrial and Agricultural machinery”

Avijit Das / February 4, 1997

High Court Of Madras CIT vs. Indian Textile Paper Tube Co. Ltd Sections 32(1)(vi), 43(1) Asst. Year 1977-78 Abdul Hadi […]

Sec. 37(1), Sec. 37(4), Sec. 37(5), Section 37

Kerala H.C : the expenditure on payment of rent and maintenance of executive hostel meant for stay of company executives during their official tour is not allowable as per s. 37(4) r/w s. 37(5) of the Act

Avijit Das / December 9, 1996

High Court Of Kerala United Catalysts (India) Ltd. vs. CIT Sections 37(1), 37(4), 37(5) Asst. Year 1984-85 Mrs. K.K. Usha

Allahabad H.C : Under Secretary of the Government of India withdrawing the approval of the petitioner for the purpose of ss. 35(1)(ii

Avijit Das / September 13, 1996

High Court Of Allahabad K. M. Scientific Research Centre vs. Lakshman Prasad & Others. Sections 10(21), 35(1)(ii), Art. 226 Asst.

Sec. 271(1)(c ), Section 273, Section 273A

Bombay H.C : The petitioner to waive penalty as well as interest by holding that the petitioner has not made any satisfactory arrangement for the payment of unpaid amount.

Avijit Das / July 15, 1996

High Court Of Bombay Mohanlal V. Nakum vs. CIT & Anr. Sections 271(1)(c), 273A(1) Asst. Year 1985-86 M.B. Shah, C.J.

Sec. 119(2)(a), Section 119

Punjab & Haryana H.C : These petitions are being decided by a common order because in all the petitions vires of ss. 234A, 234B and 234C of the IT Act, 1961 (hereinafter referred to as ‘the Act’) has been challenged and the petitioners have prayed for declaring these provisions to be ultra vires to the provisions of the Constitution of India.

Avijit Das / May 27, 1996

High Court Of Punjab & Haryana Sant Lal vs. Union Of India & Ors. Sections 119(2), 234A, 234B, 234C G.S.

Madras H.C : Whether the Tribunal was right in holding that the relief under s. 35B is not available on export inspection agency for fee, premium to Export Credit Guarantee Corporation and export pre-shipment advance interest?

Avijit Das / January 12, 1996

High Court Of Madras Lucas T.V.S. Ltd. vs. CIT Sections 2(18)(b), 35B, 37(1) Asst. Year 1974-75 Thanikkachalam & N.V. Balasubramanian,

Sec. 144B, Sec.144A, Section 144, Section 80J

Gujarat H.C : Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that the IAC cannot issue directions under s. 144A during the pendency of a reference before him under s. 144B(4)?

Avijit Das / March 24, 1995

High Court Of Gujarat CIT vs. Kashiram Textile Mills (P) Ltd. Sections 80J, 144A, 144B C.K. Thakker & Rajesh Balia,

Sec. 245Q, Section 90

AAR : This is an application filed under s. 245Q(1) of the IT Act, 1961. The applicant, Mr. Mohsinally Alimohammed Rafik, is an Indian national but a non-resident individual for Indian income-tax purposes.

Avijit Das / December 23, 1994

Authority For Advance Rulings Mohsinally Alimohammed Rafik, In Re Sections 90, 245Q S. Ranganathan, J. (Chairman) A.A.R. No. 206 of

Sec. 2(47), Section 256, Section 45

Delhi H.C : Whether the Tribunal was right in law in holding that the transfer of capital asset takes place when the property or asset, belonging to the assessee (partner) is brought in or introduced by the partner into a firm ?

Avijit Das / May 18, 1994

High Court Of Delhi Ram Chander Aggarwal vs. CIT Sections 2(47), 45, 256 D.P. Wadhwa & D.K. Jain, JJ. IT

Sec. 28(i), Sec. 37(1), Section 22, Section 28, Section 37, Section 4

Bombay H.C : hether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the compensation received from the shareholders was to be taxed as income from business and not as income from property and also in holding that the ITO was not entitled to enhance the compensation to the extent of the compensation received by the shareholders in their own right ?

Avijit Das / April 27, 1994

High Court Of Bombay : Full Bench CIT vs. Shree Nirmal Commercial Ltd. Sections 4, 22, 28(i), 37(1) Asst. Year

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