Tag Archives: In favour of Revenue

Kerala H.C : The expenditure incurred on the foreign tour of the wife of a Senior Executive of the company, in connection with the medical treatment of the said Executive is not an allowable deduction under the Income Tax Act, 1961, on the ground that she has no locus standi with the Company

High Court Of Kerala Harrisons Malayalam Ltd. vs. CIT K.Vinod Chandran & Ashok Menon, JJ.....Read More

Madras H.C : The assessment was reopened by issuance of a notice under Section 148

High Court Of Madras A. Sridevi vs. Income Tax Officer Section 143(1), 147, 148 Asst.....Read More

Gujarat H.C : Return was accepted without scrutiny under Section 143(1)

High Court Of Gujarat Purviben Snehalbhai Panchhigar vs. Assistant Commissioner Of Income Tax Section 147,....Read More

Bombay H.C : Did not the Appellate Tribunal err in law in upholding the proceedings initiated against the Appellant under Section 147

High Court Of Bombay S. Rajalakshmi vs. ITO Section 139(1), 147, 148 Asst. Year 2007-08....Read More

Punjab & Haryana H.C : Whether there could be two assessment orders for one assessment year at a given point of time?

High Court Of Punjab & Haryana Patiala Improvement Trust vs. Assistant Commissioner Of Income Tax....Read More

S.C : whether the Urban Improvement Trust constituted under the Rajasthan Urban Improvement Act, 1959 is a local authority within the meaning of Explanation to Section 10(20) of the I.T. Ac 1961 ?

Supreme Court Of India ITO & Ors. vs. Urban Improvement Trust & Ors. Section 10(20)....Read More

Madras H.C : the notice issued by the respondent dated 30.3.2016 under Section 148 of the Income Tax Act, 1961

High Court Of Madras Sun Direct Tv Pvt Ltd. vs. Assistant Commissioner Of Income Tax....Read More

Karnataka H.C : The Distributable Surplus paid by the Respondent Assessee M/s. CHAMUNDI WINERY AND DISTILLERY to DIAGEO INDIA PRIVATE LIMITED in pursuance of the Agreement dated 30/10/2007 between these two parties was not ‘application of income’, but an ‘allowable expenditure’ in the hands of the Respondent Assessee under Section 37 of the Ac

High Court Of Karnataka Pr. CIT & Ors. vs. Chamundi Winery And Distillery & Ors.....Read More

Kerala H.C : Whether, on the facts and in the circums ances of the case, the assessee is exigible to income tax for short term capital gains in the assessment year 1999-2000?

High Court Of Kerala CIT vs. Harbour View (Now Known As Harbour View Residency Pvt.....Read More

Punjab & Haryana H.C : Benefit of deduction under section 80IC @ 100% of profit was not available to units set up after 7.1.2003, on undertaking substantial expansion from the year of completion of substantial expansion

High Court Of Punjab & Haryana Admac Formulations Through ITS Authorized Representative Ajay Batra vs.....Read More