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Kerala High Court

Sec. 271(1)(c )

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal should have decided the appeal in the light of the Explanation to s. 271(1)(c)(3) or remitted the case back to the assessing authority to be considered in the light of the Explanation?

Avijit Das / June 3, 2004

High Court Of Kerala CIT vs. T.J. Mathai Section 271(1)(c), Expln. S. Sankarasubban & A.K. Basheer, JJ. IT Ref. No. […]

Kerala H.C : Whether, on the facts and in the circumstances of the case, the manner and method of computation of profits by the Tribunal for the purpose of deduction under s. 80HHC is valid and in accordance with law?

Avijit Das / June 2, 2004

High Court Of Kerala CIT vs. Forbes, Ewart & Figgies (P) Ltd. Section 80HHC S. Sankarasubban & A.K. Basheer, JJ.

Kerala H.C : The petitioner at the time of filing the writ petition was an officer of the State Bank of India. As per service conditions of the officers of the bank they are entitled to LTC facilities including travel by air.

Avijit Das / May 18, 2004

High Court Of Kerala K.P. Harihara Kumar vs. Union Of India & Anr. Section10(5), Rule 2B(a) G. Sivarajan, J. OP

Sec. 32(2), Section 32

Kerala H.C : Whether, on the facts and circumstances of the case, the Tribunal is right in law in holding that the assessee is entitled to set off his share of unabsorbed depreciation from the firm in which he was a partner, against his income of the previous year even though the firm was not carrying on any business during that previous year.

Avijit Das / April 6, 2004

High Court Of Kerala CIT vs. A.J. Abraham Anthraper (Dead) & Anr. Sections 32(2), 72(2) Asst. Year 1983-84 G. Sivarajan

Gift Tax Act, Sec. 4(1)(a), Section 6

Kerala H.C : Whether the immovable properties referred to in para 7 of the Settlement Commission’s order should be valued under r. 1BB even for the assessment year prior to 1979-80

Avijit Das / April 5, 2004

High Court Of Kerala Dr. K.C. Mammen vs. Commissioner Of Gift Tax Sections GT 4(1)(a), GT 6, GT Sch. II,

Kerala H.C : Whether block assessment under Chapter XIV-B of the IT Act, 1961 would fall within the meaning of “case” in Explanation to s. 127 of the IT Act enabling the Chief CIT to transfer block assessment to a subordinate officer.

Avijit Das / April 2, 2004

High Court Of Kerala K.V. Kader Haji (Decd.) Through LR vs. CIT Sections 127 Asst. Year Block period 1986-87 to

Kerala H.C : Whether, on the facts and in the circumstances of the case and also in view of the fact that remittance had not been made before the due date, the assessee is entitled to claim deduction of the sum of Rs. 9,714 as gratuity premium?

Avijit Das / April 1, 2004

High Court Of Kerala CIT vs. Commonwealth Trust (I) Ltd. Sections 36(1)(va), 40A(7)(b), 43B(b) Asst. Year 1990-91, 1991-92 G. Sivarajan

Karnataka H.C : Whether sales-tax collected by the assessee on its sales, should be treated as part of “total turnover” for the purpose of computing the profits derived from export, for claiming deduction under s. 80HHC

Avijit Das / March 23, 2004

High Court Of Karnataka CIT & ANR. vs. Bharat Earth Movers Ltd. Sections 80HHC(3), 80HHC, Expln. Asst. Year 1996-97 R.V.

Sec. 17(2), Section 17

Kerala H.C : O.P. 10569 of 2003 and O.P. 8425 of 2002 were taken as the leading cases for argument. In O.P. 10569 of 2002 petitioners are officers of the third respondent scheduled bank. Respondents are (i) Union of India, (2) the CBDT, and (3) the Federal Bank.

Avijit Das / March 12, 2004

High Court Of Kerala Cochin Refineries Officers Association & Ors. vs. Union Of India & Ors. Sections 17(2)(vi), 295(2)(c), Rule

Sec. 260A, Sec. 27A, Section 260, Section 27

Kerala H.C : An important question as to the retrospective effect of s. 52A of the Kerala Court Fees and Suits Valuation Act, 1959 (hereinafter referred to as ‘the Act’) inserted by the Kerala Court Fees & Suits Valuation (Amendment) Act, 2003 providing for Court fee payable on memorandum of appeal filed before the High Court against the orders of the Tribunal, both under the IT Act and under the WT Act calls for determination in all these cases.

Avijit Das / March 8, 2004

High Court Of Kerala CIT vs. A.M. Habeeb Sections 260A, WT 27A, Kerala Court Fees & Suits Valuation Act, 1959,

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