Supreme Court Of India

Sec. 251(1)(a), Section 251

S.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the AAC had exceeded his powers in entertaining the additional ground of appeal taken before him in respect of the claim for deduction of a sum of Rs. 11,54,995 representing liability for raw jute purchase tax ?

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Supreme Court Of India Jute Corporation Of India Ltd. vs. CIT & Anr. Section 251(1)(a) Asst. Year1974-75 K.N. Singh, Dr.

Section 57, Section 80, Section 80B

S.C : Having regard to the definition of ‘gross total income’ under s. 80B(5) whether, on the facts ‘and in the circumstances of the case, the Tribunal was justified in allowing deduction under s. 80K on the gross dividend income without taking into account deduction for interest paid on moneys borrowed specifically for investment in shares ?

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Supreme Court Of India CIT vs. P.K. Jhaveri Sections 57, 57(iii), 80B, 80B(5), 80K S. Ranganathan, N.D. Ojha & J.S.

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