In favour of Assessee

Section 72A

Delhi H.C : The petitioner in this writ petition is challenging the decision of the specified authority constituted under s. 72A(1) of the IT Act, 1961 (hereinafter referred to as “the Act”), who by its order dt. 16th Nov., 1978, expressed its inability to recommend to the Central Government the acceptance of the scheme of amalgamation as proposed by the petitioner.

High Court Of Delhi Atlas Cycle Industries Ltd. vs. Union Of India & Anr. Section 72A V.S. Deshpande, C.J. &

Sec. 37(1), Section 37

Kerala H.C : Whether, on the facts and in the circumstances of the case, the expenses incurred in filing appeal, revision, reference application, etc. (claimed an legal charges) against assessment under the Agrl. IT Act, are allowable deductions in computing the agricultural income under s. 5 of the Agrl. IT Act ?

High Court Of Kerala Commissioner Of Agricultural Income Tax vs. Emerald Valley Estates Ltd. Section 37(1) Asst. Year 1972-73, 1973-74,

Sec. 37(1), Section 37

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the claims of the assessee towards legal expenses, travelling expenses for appeal and expenses relating to strike amounting to Rs. 200, Rs. 37.30 and Rs. 4,044.24, respectively, the presumption being that s. 5(j) of the Kerala Agrl. IT Act, 1950, corresponds to s. 10(2)(xv) of the Indian IT Act, 1922 ?

High Court Of Kerala Commissioner Of Agricultural Income Tax vs. S. Bhaskaran Nellithanam Rubber Product Co. Ltd. vs. State Of

Section 119

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the circular issued by the CBDT existing at the beginning of the assessment year will be applicable and the assessee would be entitled to 100per cent amortisation for the assessment and the subsequent modification of the circular will have no relevance ?

High Court Of Kerala CIT vs. Geeva Films Section 119 Asst. Year 1972-73 V.P. Gopalan Nambiyar, C.J. & G. Balagangadharan

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