In favour of Revenue (Partly)

Gift Tax Act, Sec. 2(xxiv), Sec. 3, Sec. 4

Karnataka H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there was a deemed gift taxable under the GT Act, 1958, for the asst. yr. 1970-71 in respect of the arrangement in pursuance of the agreement dated 21st Nov., 1969, between the assessee and M/s Khoday Industries Pvt. Ltd. ?

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High Court Of Karnataka Khoday Eswarsa & Sons vs. Commissioner Of Gift Tax Sections GT 3, GT 21, GT 2(xxiv),

Sec. 256(2), Section 256

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal has misdirected itself and acted against law in reversing its judgment given by it in its order dated June 27, 1985, in ITA No. 917/Delhi/83, when the entire material and evidence brought on record was admittedly considered by it at that time as is evident from its following observations in part 6 of the said order ?

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High Court Of Delhi CIT vs. K.L. Bhatia Sections 256, 256(2) Asst. Year1976-77 B.N. Kirpal & C.L. Chaudhry, JJ. IT

Section 80M

Calcutta H.C : Whether, on the facts and in the circumstances of the case and on a correct interpretation of r. 1 (viii) of the First Schedule to the Companies (Profits) Surtax Act, 1964, in computing the chargeable profits under the said Act and the rules made thereunder, the assessee-company deriving income by way of dividend from another Indian company is entitled to the exclusion of the gross dividend amount received unaffected by the provisions of s. 80M of the IT Act, 1961 ?

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High Court Of Calcutta CIT (Central), Calcutta vs. Hindustan Gum And Chemicals Ltd. Section 80M, SURTAX SCH. II, SURTAX RULE

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