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In favour of Revenue (Partly)

Sec. 40A(5), Section 40

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the reimbursement of medical expenses by the assessee to its employees is to be considered as perquisite, benefit or amenity for the purpose of s. 40(a)(v) of the IT Act, 1961 ?

Avijit Das / April 25, 1989

High Court Of Calcutta CIT vs. Ashoka Marketing Ltd. Sections 40(a)(v), 40A(5), Rule 3, 37, 37(1), 52, 52(2) Asst. Year […]

Section 147, Section 148, Section 215

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the interest under s. 215 was not chargeable in this case ?

Avijit Das / April 24, 1989

High Court Of Punjab & Haryana CIT vs. Atlas Cycle Industries Sections 215, 147, 148 Asst. Year 1972-73 Gokal Chand

Madras H.C : When the miscellaneous petition came up for hearing, by consent of both parties, the main writ petition itself is taken up for disposal.

Avijit Das / April 20, 1989

High Court Of Madras C.P. Srinivas vs. Income Tax Officer Section 138 Bakthavatsalam, J. Writ Petn. No. 3848 of 1989

Sec. 37(1), Sec. 41(2), Section 214, Section 32, Section 37, Section 41

Calcutta H.C : Whether, on the facts and in the circumstances of the case and having regard to the fact that the assessee is a sterling company maintaining accounts in pound sterling, the Tribunal was right in holding that for the purpose of computation of the admissible amounts of depreciation under s. 32(1)(iii) and/or development rebate and profit under s. 41(2) of the Act for the asst. yrs. 1968-69 and 1969-70, the written down value of the fixed assets should be determined, not in pound sterling, but in equivalent amount of rupees?

Avijit Das / April 18, 1989

High Court Of Calcutta Calcutta Electric Supply Corporation Ltd. vs. CIT Sections 214, 32, 41(2), 37(1) Asst. Year 1968-69, 1969-70

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

Calcutta H.C : Was the Tribunal justified, legally or otherwise, in disposing of the appeal by ignoring the contention of the applicant that no proper opportunity of being heard in the matter of penalty proceedings was allowed by the IAC ?

Avijit Das / March 21, 1989

High Court Of Calcutta Girdharilal Soni vs. CIT Section 271(1)(c) Asst. Year 1968-69 Suhas Chandra Sen & Bhagabati Prasad Banerjee,

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that sub-r (3) of r. 19A of IT Rules, 1962, should be ignored for computing the capital employed for the purposes of granting deduction under s. 80J of the IT Act ?

Avijit Das / March 20, 1989

High Court Of Punjab & Haryana CIT vs. Haryana Tube Manufacturing Company (P) Ltd. Section 80J Gokal Chand Mital &

Sec. 40A(5), Section 32, Section 33, Section 40, Section 40A

Punjab & Haryana H.C : Whether, for purposes of computing disallowance under s. 40A(5) of the Act, the provision of r. 3(c)(ii) of the IT Rules can be invoked ?

Avijit Das / March 8, 1989

High Court Of Punjab & Haryana Porritts & Spencer (Asia) Ltd. vs. CIT Sections 33, 33(1A), 32, 40A(5), Rule 3(c)(ii)

Sec. 2(14), Section 45

Bombay H.C : Whether, on the facts and in the circumstances of the case, the sums of Rs. 5,98,527 Rs. 1,37,328 and Rs. 2,47,300 were exempt from assessment to tax as capital gains on the ground that the relevant lands were agricultural lands ?

Avijit Das / December 22, 1988

High Court Of Bombay CIT vs. S.N. Desai Sections 2(14), 45 Asst. Year 1963-64, 1965-66, 1966-67 S.P. Bharucha & T.D.

Section 216, Section 254, Section 256

Calcutta H.C : Whether, on the facts and in the circumstances of the case and on a correct interpretation of s. 216 of the IT Act, 1961, the Tribunal is right in holding that charging of interest under that section is discretionary and there must, therefore, be material on record to show that, before charging the interest, the ITO had applied his mind to the facts and circumstances of the case and satisfied himself that it was a fit case for charging interest under that statutory provision ?

Avijit Das / December 16, 1988

High Court Of Calcutta CIT vs. Hindusthan Sanitary Ware And Industries Ltd. Sections 216, 254, 256 Asst. Year 1969-70, 1971-72

Income Tax Case Laws

Bombay H.C : Whether the dividend reserve qua ordinary shares and the gratuity reserve were ‘reserves for the purpose of capital computation’, under the Surtax Act of 1964 ?

Avijit Das / December 14, 1988

High Court Of Bombay CIT vs. Tata Chemicals Ltd. Section SURTAX SCH. I, SURTAX SCH. II S. P. Bharucha &

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