| Sr. No. | Date | Name | Citations | Issues | Sections |
| 1 | 1967-01-11 | A & Others vs. WTO (Bom.) | (1978) T & P Vol. 11 Jan. 67 | Charitable Trust | 13(1)(h), 23A of W. T. Act |
| 2 | 1973-06-18 | CIT vs. Mahalakshmi Glass Works (P) Ltd. (Bom.) | (1983) 3 SOT 8 | Reference Application | 256(1), 2(16) 121 |
| 3 | 1974-03-15 | Deb. Sahitya Kuthir (P) Ltd. vs. ITO (Cal.) | (1983) 3 SOT 450 | Industrial Company – Manufacturing | 80J(4), 2(7)(d) |
| 4 | 1974-10-18 | A Bombay vs. ITO (Bom.) | (1974) T & P Vol. 6 Oct. 18 | House Property – Municipal Taxes | 23 |
| 5 | 1975-05-21 | ITO vs. Salve (N.K.P.) (Bom.) | (1983) 3 SOT 184 | Profession – Expenses for Contesting the election allowable | 37(1), 28(i) |
| 6 | 1976-04-24 | India Sugars & Refineries Ltd. vs. ITO (Bom.) | (1983) 3 SOT 167 | Deduction – Gross – Net -Dividend option claim | 80L, 80 M, 80A, 80AB, 70 (1) |
| 7 | 1976-11-26 | WTO vs. Sona S. Sapatwalla (Mrs.) (Bom.) | (1983) 3 SOT 105 | Wealth Tax Assets – Exemption | 2(m)(ii) |
| 8 | 1977-05-28 | Trustees of Sabrina Charitable Trust vs. WTO (Bom.) | (1983) 3 SOT 262 | Charitable Trust – Discrisionary | 21A, 13(2)(h), 5(1)(1) |
| 9 | 1977-08-11 | Bhilal Engg. Corpn. Ltd. vs. Dy. CIT (Nag.) | (1997) 63 ITD 223 / (2002) 75 TTJ 505 | Depreciation | 32 |
| 10 | 1977-09-01 | Thirunavukkarasu Chettiar (SL. SP. PL.) vs. ACED (Mad.) | (1983) 3 SOT 178 | Estate Duty – Adoption of son | 6 |
| 11 | 1977-10-07 | Kalavati Pakvasa (Mrs.) vs. ACED (Bom.) | (1983) SOT 126 | Estate Duty – Valuation of property | 5, 36(2) |
| 12 | 1977-10-28 | Birad Kanwar of Udaipur vs. | (1983) 3 SOT 230 ITO (Jp.) | Income | 4, 10(2), 10(19) |
| 13 | 1977-11-08 | Lookmani Readymade Clothes vs. ITO (Bom.) | (1983) 3 SOT 488 | Penalty – Registration | 139(1), 271(1)(a) |
| 14 | 1977-12-01 | Amar Dye Chem. Ltd. vs. ITO (Born) | (1983) 3 SOT 384 | Tribunal – Powers – Vires / Capital / Business Expenditure | 255, 28, 37, 80J r.w. 19A(3) |
| 15 | 1977-12-09 | Rajshri Productions (P) Ltd. vs. ITO (Bom.) | (1983) 3 SOT 500 | Circular – Assessment – Binding | 119 |
| 16 | 1978-01-31 | Vayaskara Aryavilasam Oushadasala (P) Ltd. vs. ITO (Coch.) | (1983) 3 SOT 484 | Deduction – Retrenchments Compensation | 37(1), 25 FF Industrial Dispute Act |
| 17 | 1978-02-23 | ITO vs. India Type & Rubber Co. Ltd. (Bom) | (1983) 3 SOT 92 | Appeal – Interest | 246 , 214 |
| 18 | 1978-03-23 | Nichani (V. N.) vs. WTO (Mad.) | (1983) 3 SOT 200 | Exemption – Residential House – Co-owner | 5(1)(iv) |
| 19 | 1978-03-31 | S. H. V. Raj Badhar Naidu Chetter vs. WTO | (1978) tax 50 (6) 73 | Wealth Tax – Cinema Theatre owned – expenses | 5(1)(iv) |
| 20 | 1978-04-24 | Bangalore Trading Corpn. vs. ITO (Mad.) | (1983) 3 SOT 26 | Appeal – Revised Return | 139(2), 215 |
| 21 | 1978-04-24 | ITO vs. Kosamattam Chitty Fund & Investment (Coch.) | (1983) 3 SOT 16 | Income – Chitties | 4, 28 |
| 22 | 1978-05-29 | Orissa Cement Ltd. vs. ITO (Delhi) | (1983) 3 SOT 79 | Priority Industry | 80 – I |
| 23 | 1978-06-29 | Globe Trading Co. vs. ITO (Bom.) | (1983) 3 SOT 353 | Appeal – Registration | 246(1)(c), 184 (7) |
| 24 | 1978-07-29 | Geoffrey Manners & Co. Ltd. vs. ITO (Bom.) | (1983) 3 SOT 40 | Company – Directors – | 40(c), 40 A(5)(c) |
| 25 | 1978-10-12 | Brahadeeswaram (R.) vs. ACED (Mad.) | (1983) 3 SOT 101 | Additional Grounds – Appellate Tribunal – Power | 63, 34(1)(c) |
| 26 | 1978-12-21 | Frick India Ltd. vs. ITO (Delhi) | (1983) 3 SOT 64 | Capital or Revenue – Technical know how | 37(1) |
| 27 | 1979-01-31 | Nar Hari Dalmia vs. ITO (Delhi) | (1984) 7 ITD 463 | Income – Interest Income– Clubbing of Income | 4, 64 |
| 28 | 1979-02-08 | Pelikon Paper Stationery Mart vs. ITO | (1984) 7 ITD 346 | Firm – Retirement – Dissolution | 188 |
| 29 | 1979-02-08 | Raj Pottery Works vs. ITO (Delhi) | (1983) 3 SOT 221 (1986) 26 TTJ 311 | Firm – Registration Rate applicable | 187 |
| 30 | 1979-06-12 | Soft Beverages (P) Ltd. vs. ITO (Mad.) | (1982) 1 SOT 311 / (1983) 3 ITD 686 | Deduction | 40A(7) |
| 31 | 1979-07-11 | Sri Koda Katla Rice Mill vs. ITO (Hyd) | (1979) 8 TTJ 566 | Deduction – confiscation of goods | 28 |
| 32 | 1979-07-27 | Dwarkadas & Co. (P) Ltd. vs. ITO (Bom.) | (1982) 1 ITD 303 / (1982) 13 TTJ 107 / 1 SOT 495 | Revision – Commissioner, Appeal | 263, 246, 214 |
| 33 | 1979-07-30 | Mansa Ram and Sons vs. ITO (Delhi) | (1983) 3 SOT 133 | Reassessment – Non Disclosure | 34, 148 |
| 34 | 1979-07-31 | ITO vs. Chadha (G.K.) (Delhi) | (1982) 1 SOT 191 | Interest on Borrowed Capital | 36(1)(iii) |
| 35 | 1979-08-18 | Ranjit Kumar Mullick vs. WTO (Cal.) | (1983) 3 SOT 196 | Wealth Tax – Deduction Debt owed | 2(m) |
| 36 | 1979-10-01 | ITO vs. Vickers Sperry of India (Bom.) 1 SOT 105 | (1983) 3 ITD 739 / (1982) | Depreciation – Scientific Research, Perquistes, Medical expenses | 17, 32, 35 (1) |
| 37 | 1979-10-31 | Modipon Ltd. vs. ITO (Delhi) | (1983) 3 SOT 328 | Development – Rebate – New Industrial Undertaking | 33, 80J(i) |
| 38 | 1979-12-18 | Bijoynagar Tea Co. Ltd. vs. ITO | (1983) 3 SOT 116 | Agricultural Development Allowance | 35C |
| 39 | 1979-12-19 | Colaba Central Co-op. Consumers Wholesale and Retail Stores Ltd vs. ITO (Bom.) | (1981) 12 TTJ 379 / (1983) 3 SOT 46 | Co-operative Society – Deduction | 28, 37 (1) |
| 40 | 1980-03-01 | Joseph John vs. ITO (Coch.) | (1982) SOT 552 / (1983) 3 ITD 571 | Penalty – Concealment | 271(1)(c), 274(2) and 139 |
| 41 | 1980-11-10 | ITO vs. Sri Ramakrishna Contrs. (Hyd.) | (1983) 3 SOT 479 | Estimate of Profits – Interest to partners | 29, 40(b) |
| 42 | 1980-11-20 | Uttar Gujarat Sahakari Ru Vechan Sangh Ltd. vs. ITO (Ahd.) | (1983) 3 SOT 51 | Bad Debts | 36(1)(vii) |
| 43 | 1981-01-21 | ITO vs. Tata Robins-Fraser Ltd.(Cal.) | (1982) 1 SOT 229 | Capital Revenue Expenditure | 37(1) |
| 44 | 1981-01-21 | Tata Robins-Fraser Ltd. vs. ITO (Cal.) | (1982) 1 SOT 229 | Business Expenditure – Capital or Revenue expenditure – Technical know-how royalty | 37(1) |
| 45 | 1981-01-24 | Sahney Steel & Press Works Ltd. vs. ITO (Hyd.) | (1981) 11 TTJ 351 / (1982)1 SOT 316 / (1983) 4 ITD 6 | Remission or cessation of liability – Subsidicy | 41(1) r.w. 28(iv) |
| 46 | 1981-01-31 | Gulabchand Jhabakh (L.) vs. WTO (Mad.) | (1982) 1 SOT 613 / (1982) 14 TTJ 465 | Wealth Tax – Exemption | 5(1)(iva) |
| 47 | 1981-01-31 | ITO vs. First Leasing Co. of India (Mad.) | (1985) 13 ITD 234 / (1985) 23 TTJ 469 | Reassessment – Information – Investment allowance – leasing of machinery | 147(b), 32A |
| 48 | 1981-02-12 | Pioneer Match Works vs. ITO (Mad.) | (1982) 1 SOT 331 / (1983) 3 ITD 714 | Depreciation – Subsidy | 43(1) |
| 49 | 1981-02-28 | Premchand Chaganlal vs. ITO (Hyd.) | (1983) 3 ITD 768 / (1982) 1 SOT 27 | HUF or Individual – Total partition | 4 |
| 50 | 1981-03-04 | Jayam (Smt. K.S.) vs. ACED (Mad.) | (1983) 3 ITD 804 / (1982) 1 SOT 667 | Estate Duty – Notional Portition – Valuation – Interest | 39 |
| 51 | 1981-03-17 | Biju Patnaik vs. WTO (Delhi) | (1982) 12 TTJ 25 / (1982) 1 SOT 623 / (1983) 3 ITD 693 | Wealth Tax Rule 1BB – Valuation – Residential House | 7(1) / (4) |
| 52 | 1981-04-10 | ITO vs. Sri Krishna Tiles and Potteries P. Ltd. (Mad.) | (1982) 13 TTJ 11/ (1982) 1 SOT 305 / (1983) 3 ITD 617 | Payments not deductible – Gratuity | 40A(7) |
| 53 | 1981-04-20 | IAC vs. Kodak Ltd. (Bom.) | (1983) 3 SOT 517 | Amounts not deductible | 10(10), 40 A(5) |
| 54 | 1981-04-20 | IAC vs. Kodak Ltd. (Bom.) | (1983) 3 SOT 517 (1986)18 itd 213 | Business Disallowance | 40A(5)(a)(ii) |
| 55 | 1981-04-20 | IAC vs. Kodak Ltd. (Bom.) | (1983) 3 SOT 517 / (1986) 18 ITD 213 | Business Disallowance – Remuneration | 40A(5)(a)(ii) |
| 56 | 1981-04-30 | ITO vs. Ranjitmal Chordia (M) (Mad.) 14 TTJ 544 | (1982) 1 SOT 78 / (1982) | Income from House Property – Annual value – tax levied | 23(1) |
| 57 | 1981-05-15 | Mridu Hari Dalmia vs. ITO | (1984) 7 ITD 761 1 SOT 367 | Salaries – Perquisites fair rental value | 17(5) |
| 58 | 1981-07-18 | ITO vs. Sri Sanku Subbalakhmaiah & Sons. (Hyd.) | (1982) 1 ITD 402, (1983) 2 SOT 37 | Capital or Revenue – Price paid for Shares | 4, 37 |
| 59 | 1981-07-20 | Mokashi (Dr. J. N.) vs. ITO (Bom.) | (1983) 3 ITD 774 / (1982) | Clubbing of Income | 64(1)(ii) |
| 60 | 1981-08-07 | ITO vs. Hindustan Vacuum Glass Ltd. (Delhi) | (1982) 1 SOT 396 / (1983) 3 ITD 605 | Business Loss – Unabsorbed depreciation | 72(2) r.w. 32(2) |
| 61 | 1981-09-28 | ITO vs. Happy Sound Industries (Delhi) | (1982) 13 TTJ 348 / (1982) 1 SOT 172 | Export Markets Development Allowance | 35B(1)(b) |
| 62 | 1981-10-20 | Ram Gopal Neotia vs. ITO (Cal.) | (1982) 1 ITD 160, (1983) 2 SOT 561 | Penalty | 274(2), 271(1)(c) |
| 63 | 1981-10-24 | Chenni Chattiar (C) vs. WTO (Mad.) | (1982) 1 ITD 232 / (1984) 14 TTJ 540/1 507 637 | Wealth Tax – HUF – Reassessment | 20 r.w. 17 |
| 64 | 1981-11-07 | Mohan Rao (K.S.). vs. ITO (Hyd.) | (1982) 1 SOT 34 / (1983) 4 ITD 1 | HUF or Individual –Inheritance by son | 4 |
| 65 | 1981-11-26 | ITO vs. Southern Roadways (P) Ltd. (Mad) | (1983) 3 SOT 54 | Capital Gains – Capital Receipts, Route Permit | 32(1)(iii), 45, 41(2), 50 |
| 66 | 1981-12-07 | ITO vs. C. L. Sadani Family Trust (Cal.) | (1982) 1 ITD 223 / (1982) 1 SOT 484 | Trust – Beneficiary – Unborn Person | 164 (1) |
| 67 | 1982-01-06 | ITO vs. M. Ct. M. Chidambaram Chettiar Foundation (Mad.) | (1982) 1 ITD 14 / (1982) 1 SOT 66 / (1982) 14 TTJ 548 | Charitable Trust – Accumulation of Income | 11 |
| 68 | 1982-01-06 | M. Ct. Muthiah Chettiyar Family Trust. vs. ITO (Mad.) | (1982) 1 IT D 14 / 199/(1982) 1 SOT 53 | Charitable Trust – Accumulation of Income | 11 |
| 69 | 1982-01-16 | Arasan Aluminium Industries (P) Ltd. vs. ITO (Mad.) | (1982) 1 ITD 10 / (1982) 1 SOT 45 | Income – Capital Revenue Receipt – Pre Commencement | 4 |
| 70 | 1982-01-22 | Wood Craft Products Ltd. vs. ITO (Cal.) | (1982) 1 ITD 1 / (1982) 1 SOT 407 | Deductions – Religious nature | 80 G |
| 71 | 1982-01-29 | Rajendra Kumar Tuli vs. WTO (Bom.) | (1982) 1 ITD 213 / (1982) 1 SOT 601 | Net Wealth – Debt Owed | 2(m) |
| 72 | 1982-01-29 | Shah (N. M.) vs. WTO (Bom.) | (1982) 1 ITD 244 / (1982) 1 SOT 573 | Wealth Tax – Net Wealth | 2(m) |
| 73 | 1982-02-10 | Narayanaswamy (V.) vs. ITO (Mad.) | (1982) 1 ITD 397 / (1983) 2 SOT 274 | Clubbing of Income –Deduction of Bank Interest | 64, 80 L |
| 74 | 1982-02-15 | Investment Corporation of India Ltd. vs. ITO (Bom.) | (1982) 1 ITD 880 / (1982) 14 TTJ 250 / (1983) 2 SOT 260 | Capital Gain on Sale of Shares | 48(ii) |
| 75 | 1982-02-25 | Pattan Masthan Khan vs. GTO (Hyd.) | (1982) 2 ITD 130 / (1983) 2 SOT 733 | Gift Tax – Stamp Duty | 18A |
| 76 | 1982-03-29 | ITO vs. Nagpur Zilla Krishi Audhyogik Sahakari Sangh Ltd. (Nag.) | (1982) 2 ITD 138 / (1983) 2 SOT 345 | Deductions – Income from Co-op. Soc. – Relief | 80P(2) |
| 77 | 1982-04-02 | Chadha (R. D.) vs. CIT (Delhi) | (1982) 2 ITD 592 / (1983) 2 SOT 77 | Exemption – Terminal Benefit | 10 (10A) (i) |
| 78 | 1982-04-02 | Sachdev (P. C.) vs. CIT (Delhi) | (1983) 2 SOT 77 / (1982) 2 ITD 592 | Exemption – Pension | 10(10A)(i) |
| 79 | 1982-04-13 | ITO vs. Rajaratna Naranbhai Mills Ltd. (Ahd.) | (1982) 1 ITD 1044 / (1983) 2 SOT 144/(1983) 17 TTJ 163 | Depreciation – Carry forward | 32(2) |
| 80 | 1982-04-14 | Rajen Ramesh Chandra vs. ITO (Ahd.) | (1982)1 ITD 791 / (1983) 2 SOT 32 | HUF – Individual | 4 |
| 81 | 1982-04-23 | ITO vs. Krishna Iyer (S.) (Mad.) 2 SOT 298 | (1982) 2 ITD 595 / (1983) | Clubbing of Income – Transfer | 64 (i)(iii) |
| 82 | 1982-04-23 | ITO vs. Subbiah Chettiar (C.) (Mad.) 2 ITD 595 | (1983) 2 SOT 298 / (1982) | Transfer of Assets | 64(1)(iii) |
| 83 | 1982-04-27 | U. P. Tractors vs. ITO (Delhi) | (1983) 3 SOT 381 | Appellate – Asst. Commissioner – Powers | 251 |
| 84 | 1982-04-30 | Rajratha Naranbhai Mills Ltd. | (1982) 1 ITD 1044, (1983) 2 SOT 144 | Carry forward of unabsorbed depreciation | 32(2) |
| 85 | 1982-05-11 | ITO vs. Framji (Smt. S.J.) (Bom.) | (1982)1 ITD 390 / (1983) 2 SOT 358 | Capital Gain – Sale of Shares in Co-op. Housing Society | 80T (b)(i) |
| 86 | 1982-05-13 | Mannalal Nirmal Kumar Soorana vs. ITO (Delhi) | (1982) 1 ITD 412 / 14 TTJ 392 / (1983) 2 SOT 631 | Capital Assets–Voluntary Disclosure of Income & Wealth Act,1976 | 2(14) / 45 r.w. 2(47) / 5 / 3/ 8,11,12,16 |
| 87 | 1982-05-24 | ITO vs. Sippy Films (Bom.) | (1982) 1 ITD 1031 / (1982) 14 TTJ 368 / (1983) 2 SOT 532 | Appeal – Draft Order | 246 r.w. 144 B |
| 88 | 1982-05-30 | Bela Singh Pabla vs. ITO (Delhi) | (1982) 1 ITD 370 / (1983) 2 SOT 410 | Assessment – Direction – IAC | 144B, 143(3), 147 |
| 89 | 1982-05-30 | Shree Arbuda Mills Ltd. vs. ITO (Ahd.) | (1983) 3 SOT 311 | Merger – Appellate Authority | 263 |
| 90 | 1982-06-08 | Arvind Mills Ltd. vs. ITO (Ahd.) | (1982) 1 ITD 872 / 2 SOT 207 | Interest paid to Government – Bonus / Business Expenditure | 28(i), 37(1), 220 (2) |
| 91 | 1982-08-16 | Travancore Chemical & Msg. Co. Ltd. vs. ITO (Coch.) | (1983) 6 ITD 788 | Sur Tax – Deduction | 2(5) r.w. 2 |
| 92 | 1982-09-06 | Executive Engineer and Administrative Officer, Tamil Nadu Housing Board vs. ITO (Mad.) | (1982) 2 ITD 336, (1983) 2 SOT 506 | Interest – Payment to Contractor | 201, 201(1A), 194(c) |
| 93 | 1982-09-17 | ITO vs. Sawhney (J.L.) (Delhi) | (1982) 2 ITD 207 / (1983) 2 SOT 103 | Income from House Property – Income from other sources | 22 |
| 94 | 1982-09-17 | ITO vs. Sawhney (R.K) (Delhi) | (1982) 2 ITD 207/ (1983) 2 SOT 103 | House Property Income – Building Merged by Company / Income from other Sources | 22 |
| 95 | 1982-09-17 | ITO vs. Sunita Chadha (Smt.) (Delhi) 2 SOT 103 | (1982) 2 ITD 207 / (1983) | Income from House Property | 22 |
| 96 | 1982-10-13 | IAC vs. Cosmopolitan Trading Corpn. (Jp.) | (1985) 14 ITD 327 | Method of Accounting – Closing stock – GP | 145 |
| 97 | 1982-10-22 | ITO vs. Jag Mohan Gupta (All) | (1983) 2 SOT 449 / (1983) 3 ITD 1 | Rectification, Mistakes – Partners Assessment | 155, 154(3), 267 |
| 98 | 1982-10-30 | ITO vs. Vinay Bharat Ram (Delhi) | (1983) 2 SOT 47 / (1983) 3 ITD 263 | HUF – Individual – Gift | 4 |
| 99 | 1982-11-03 | Apara Textile Traders Ltd. vs. STO (Ahd.) | (1982) 2 ITD 600 / (1983) | Sur Tax – Surcharge Deposit 2 SOT 603 | 2(5) r.w.2(i) – Deduction |
| 100 | 1982-11-04 | Allied Chemical Corpn. vs. IAC (Bom.) 3 ITD 418 | (1983) 2 SOT 62 / (1983) | Appellate Tribunal -– Powers, Dividend, Non-Resident | 5(2)(b) w.r. Rule 115 |
| 101 | 1982-12-27 | ITO vs. Palaniammal (Smt. P.) (Mad.) | (1984) 7 ITD 416 | Penalty – Self Assessment | 140A(3) |
| 102 | 1982-12-27 | Kulandayan Chettiar (P.V.AL) vs. ITO (Mad.) | (1983) 2 SOT 369 / (1983) 3 ITD 426 | Double Taxation Agreements – Rate Purpose | 90 r.w. 5 |
| 103 | 1983-01-13 | M. L. Shukla & Co. vs. ITO (All) | (1983) 3 ITD 502 / (1983) 3 SOT 29 | Diversion at Source by an Over Riding Charge | 4 |
| 104 | 1983-03-16 | East Coast Marine Products (P) Ltd. vs. ITO (Hyd.) | (1983) 4 ITD 72 | Revision – Direction of IAC / Commission | 263 |
| 105 | 1983-03-16 | ITO vs. Bohra Film Finance (Jp.) | (1983) 4 ITD 247 | Assessment – Time Limit / Penalty / Return Allowance | 153(1)(b) / 271(1)(c) / 139(4) r.w. 153(1) |
| 106 | 1983-04-04 | ITO vs. Peethambari Devi (Smt.) (Mad.) | (1983) 4 ITD 557 | Capital or Revenue Receipt – Subsidy | 4, 28 |
| 107 | 1983-04-15 | Hansalaya Properties vs. ITO (Delhi) | (1983) 4 ITD 475 | Business Income / Capital Gain – Conversion into stock in trade – enchance cost | 28(i) / 254 (1) |
| 108 | 1983-04-29 | Shri Pansara-kan Sahakari Sakhar Karkhana Ltd. vs. ITO (Pune) | (1983) 5 ITD 449 | Business Expenditure / Diversion | 37(1), 4 |
| 109 | 1983-04-30 | ITO vs. Shivaji Park Gymkhana(Bom.) | (1983) 4 ITD 462 | Assessment – Multicity – Curable defects | 144 B |
| 110 | 1983-05-09 | Highway Construction Co. (P) Ltd. vs. ITO | (1983) 4 ITD 545 | Assessment Order – Validity – Determination of Tax | 143 (3)(a) r.w. 292 B |
| 111 | 1983-05-09 | WTO vs. Sheth (C. J. ) (Bom.) | (1983) 4 ITD 706 | Wealth Tax – Valuation of Assets – Unquoted Equity shares / Advance Tax Liability | 7 |
| 112 | 1983-05-16 | WTO vs. Narendra Kumar Gupta (Delhi) | (1983) 4 ITD 694 | Wealth Tax – Asset / Valuation | 2(e), 7(2) r.w. rules 2C & 9B |
| 113 | 1983-08-05 | Eastern Bulk Services vs. ITO ) (Delhi | (1983) 5 ITD 471 | Export Market Development Allowance / Method of Accounting / Appeal – Protective Assessment | 35B / 145 / 246 |
| 114 | 1983-08-21 | Sivakami Finance Pvt. Ltd. Etc vs. ITO (Mad.) | (1984) 18 TTJ 413 | Tax Deduction at Source Debit – Interest | 194, 221 |
| 115 | 1983-09-14 | ITO vs. Bharath Skin Corpn. (Mad.) | (1983) 6 ITD 320 / (1984) 18 TTJ 408 / (1984) 19 TTJ 596 | Export Markets Development | 35B |
| 116 | 1983-10-10 | ITO vs. Mohanasundaram (C.V.) (Mad.) | (1983) 6 ITD 769 (1984) 2- TTJ 566 | Assessment – Draft Assessment Order – Partner – Time limit | 144B, 153 |
| 117 | 1983-10-10 | ITO vs. Veerannah Chettiar (K. S.) | (1983) 6 ITD 769 | Limitation – Draft Assessment Order | 144B |
| 118 | 1983-10-13 | American Express International Banking Corpn. vs. IAC (Bom.) | (1983) 6 ITD 373 / (1984) 18 TTJ 218 | Method of Accounting | 145 |
| 119 | 1983-10-14 | ITO vs. Vittal Bhat (Dr. P.) (Bang.) | (1983) 6 ITD 560 / (1984) 20 TTJ 507 | Investment Allowance | 32A |
| 120 | 1983-10-20 | TO vs. Hydle Constructions (P) Ltd. (Delhi) | (1984) 20 TTJ 518 6 ITD 575 | Manufacturer – Industrial Undertaking | 80J, 2(a)(c) 80HH |
| 121 | 1983-10-21 | ITO vs. Lachmandas Raghunath Das Parihar (Jp) | (1983) 6 ITD 474 / (1984) 20 TTJ 52 | Firm – Registered Return Interest | 139(8)(a) |
| 122 | 1983-11-25 | ITO vs. Bajaj Auto Ltd. (Bom.) | (1984) 8 ITD 296 / (1984) 19 TTJ 198 / (1984) 20 TTJ 551 | Income Perquisite | 40(c), 40(A)(5) |
| 123 | 1983-11-29 | Irani. (Dr. D. A.) vs. ITO (Bom) | (1984) 7 ITD 160 / (1984) 18 TTJ 402 | Capital Gain – Tenancy Right | 45 |
| 124 | 1984-01-02 | ITO vs. Kothari Ltd. (Mad.) | (1984) 7 ITD 431 | Guest House Expenses | 37(4) |
| 125 | 1984-01-11 | Venugopal Naidu (M. S.) vs. ITO (Mad.) | (1985) 14 ITD 295 | Penalty – Return – Reassessment | 271(1)(a) , 148 |
| 126 | 1984-02-08 | ITO vs. Kirloskar (S.R.) (Pune) | (1984) 8 ITD 288 / (1984) 20 TTJ 361 | HUF – Property qua son – Hindu Succession Act | 4 r.w. 8 |
| 127 | 1984-02-08 | WTO vs. Kirloskar (S.R.) (Pune) | (1984) 8 ITD 288 / (1984) 20 TTJ 36114 TTJ 465 | HUF | 4 r.w. 8 |
| 128 | 1984-03-24 | State Bank of Travancore Employees Union vs. WTO (Mad.) | (1984) 8 ITD 529 / (1985) 21 TTJ 214 | Wealth Tax – Individual | 3 |
| 129 | 1984-03-24 | Sundaram Finance Ltd. vs. IAC (Mad.) | (1984) 7 ITD 845 / (1984) 18 TTJ 348 / (1984) 20 TTJ 582 | Business Expenditure – Travelling | 37(3) Rule 6 D |
| 130 | 1984-03-31 | Thirumagal Finance Pvt. Ltd. vs. ITO (Mad.) | (1984) 18 TTJ 413 | TDS | 194A |
| 131 | 1984-03-31 | Sardarilal vs. ITO (Hyd.) | (1982) 1 SOT 27 / (1982) 3 ITD 768 | HUF | 4 |
| 132 | 1984-04-06 | Deo (R.K.) vs. ITO (Hyd.) | (1984) 9 ITD 274 / (1985) 21 TTJ 343 | Income from House Property | 27(ii) |
| 133 | 1984-04-18 | Kapri International (P) Ltd. vs. ITO (Delhi) | (1984) 8 ITD 820 | Deductions – New Industrial undertakings – Manufacture of goods | 80J |
| 134 | 1984-07-31 | French Dyes & Chemicals (I) Pvt. Ltd. vs. ITO (Bom.) | (1985) 21 TTJ 412 | Capital Gain – Long Term | 52(2) |
| 135 | 1984-07-31 | ITO vs. French Dyes & Chemicals (I) (P.) Ltd. (Bom.) | (1984) 10 ITD 240 / (1985) 21 TTJ 412 | Business Expenditure – secret commission | 37(1) |
| 136 | 1984-09-08 | Ananthakrishna (B.) vs. ITO (Coch.) | (1984) 10 ITD 748 | Income – Surrender of earned leave | 4 |
| 137 | 1984-09-22 | Shri Someshwar Sahakari Sakhar Karkhana Ltd. & Others vs. ITO (Pune) | (1985) 11 ITD 335 / (1985) 21 TTJ 369 | Income – Accrual Deposit –Sellers of Commodity | 4, 5 |
| 138 | 1984-09-26 | Raghunandan (M.) vs. ITO (Mad.) | (1985) 11 ITD 298 | Income from House Property | 22 |
| 139 | 1984-10-29 | Excel Productions vs. ITO (Coch.) | (1985) 11 ITD 459 | Business Income – Interest Income | 28(i) |
| 140 | 1984-10-31 | ITO vs. Bharat H. Patel (Bom.) | (1985) 12 ITD 663 | Salary – Standard deduction | 16(i) |
| 141 | 1984-11-17 | CWT vs. Razia Begum (Smt.) (Delhi) | (1985) 11 ITD 677 | Reference – Question of Law Rule 1BB | 27 (1) |
| 142 | 1984-11-28 | ITO vs. Chopra (Lt. Col. G. R.) (Delhi) | (1985) 11 ITD 662 | Salaries – Standard | deduction 16(i) |
| 143 | 1984-11-30 | Indo Asian Switchgears (P) Ltd. vs. IAC (Delhi) | (1985) 12 ITD 65 / (1985) 21 TTJ 166 | Business Income | 28(i) |
| 144 | 1984-12-19 | ITO vs. Maleh Narasimhaiah Setty (Hyd.) | (1985) 12 ITD 55 | Salaries – Standard deduction | 16(i) |
| 145 | 1985-01-29 | CIT vs. Highway Construction Co. (P) Ltd (Cal.) | (1986) 15 ITD 66 | Reference – Question of Law | 256 |
| 146 | 1985-01-31 | ITO vs. Bisereli (I) (P) Ltd. (Bom.) | (1985) 12 ITD 116 | Business Expenditure – guarantee commission | 31(1) |
| 147 | 1985-01-31 | National Thermal Power Corpn. vs. IAC (Delhi) | (1985) 12 ITD 99 / (2000)68 TTJ 508 | Additional Grounds – Powers of ITAT | 254 |
| 148 | 1985-02-23 | IAC vs. Goodricke Group Ltd. (Cal.) | (1985) 12 ITD 1 / (1985) 22 TTJ 394 | Non Resident – Deduction of Head Office Expenditure | 44C |
| 149 | 1985-02-26 | ITO vs. Vijayalaxmi N. Mafatlal (Smt.) (Bom.) | (1985) 12 ITD 12 | Business Income – Share Income from Firm – Expenses allowable | 2(13), 37(1) |
| 150 | 1985-03-28 | WTO vs. Niranjan Narottam (Individual) (Ahd.) | (1985) 14 ITD 27 / (1985)23 TTJ 564 | Wealth Tax – Valuation – Self – Occupied Residential house | 7(4) |
| 151 | 1985-04-08 | WTO vs. Shashikant K. Doshi (Pune) | (1985) 22 TTJ 13 | Wealth Tax – Exemption | 5(1)(iv) |
| 152 | 1985-04-30 | ITO vs. Poyilakkada Fishers (P) Ltd. (Coch.) | (1985) 14 ITD 224 (1986) 25 TTJ 341 | Accounting – Method of Account | 145(1) |
| 153 | 1985-05-01 | ITO vs. General’s New Tread (Mad.) | (1985) 13 ITD 460 | Investment Allowance – Retreaded tyre | 32A |
| 154 | 1985-06-11 | Gitaben Hasmukhlal Shah (Miss) vs. WTO (Ahd.) | (1985) 14 ITD 77 / (1986) 24 TTJ 190 | Wealth Tax Valuation | 4(1)(b), 4(2) & 7 |
| 155 | 1985-06-28 | Des Raj Nagpal vs. ITO (Delhi) | (1985) 13 ITD 800 | Capital Gain – Long term – Short term | 54, 2(42A) |
| 156 | 1985-06-30 | Rohiniben Trust vs. ITO (Bom.) | (1985) 13 ITD 830 | Capital Gain | 45 |
| 157 | 1985-07-01 | Smt. Gomti Devi Banarsidas Vaid Charitable Trust vs. ITO (All.) | (1985) 13 ITD 729 23 TTJ 270 | Appellate Tribunal – Rectification of Mistakes – Accounting methods | 254, 145 |
| 158 | 1985-07-12 | ITO vs. J. K. Synthetics Ltd. (Delhi) | (1982) 1 SOT 415 | Deductions – Profits & Gains of priority industry | 80-I r.w. 80B, 33(b)(B)(i) |
| 159 | 1985-07-30 | ITO vs. India Rubber & Plastic Co. (Bom.) | (1986) 15 ITD 1 | Return 139(4) Penalty | 271(1)(a) |
| 160 | 1985-08-02 | WTO vs. Seth Sudhir Kumar Modi (Delhi) | (1986) 24 TTJ 289 | Wealth Tax – Valuation | 7(1) |
| 161 | 1985-08-02 | WTO vs. Seth Sudhir Kumar Modi (Delhi) | (1985) 14 ITD 194 / (1986)24 TTJ (Delhi) 289 | Wealth Tax – Rule 1D – Valuation of Asset – Shares– Firm – partner | 7, Rule 10 |
| 162 | 1985-08-05 | ITO vs. G. J. Engg. Pvt. Ltd. (Bom.) | (1985) 23 TTJ 132 | Interest on Current Accounts | 40A(B) |
| 163 | 1985-08-05 | Kaloomal Shorimal Sachdev Rangwalla (P) Ltd. vs. ITO (Bom.) | (1985) 14 ITD 248 / (1985) 23 TTJ 132 | Disallowance – Interest to Directors – current account – Deposit – Loan | 40A(8) |
| 164 | 1985-11-26 | Jeewan Ltd. vs. ITO (Bom.) | (1986) 15 ITD 14 / (1986) 24 TTJ 372 | Deductions – Dividend – Gross or Net | 80M r.w. 80AA |
| 165 | 1985-12-13 | Rajendra Ratilal vs. WTO (Bom.) | (1986) 15 ITD 61 / (1986) 24 TTJ 392 | Wealth Tax – Exemptions | 5(1)(xxxii) |
| 166 | 1986-01-09 | Estate of Late P. G. Mehta vs. Dy. CIT (Delhi) ACED (Bom.) | (1986) 16 ITD 128 / (1986) 26 TTJ 1 | Estate Duty – Aggregation of Property | 34(1)(c) r.w. 39(1) |
| 167 | 1986-01-10 | WTO vs. Gopichand (Jp.) | (1986) 16 ITD 142 / (1986) 24 TTJ 541 | Wealth Tax – Exemptions – Residential House | 5(1)(iv) |
| 168 | 1986-01-13 | WTO vs. Shyam Mohan Rawat (Jp.) | (1986) 15 ITD 96 / (1986) 25 TTJ 61 | Wealth tax – Valuation of assets – Stock | 253 r.w. 27, 143, 47(ii) |
| 169 | 1986-01-21 | Gaur Hari Singhania (Dr.) vs. ITO (Bom.) | (1986) 16 ITD 1 | Capital Gain – Firm – | 45 |
| 170 | 1986-01-27 | ITO vs. Mathur (S.S.) (Bom.) | (1986) 16 ITD 9 | Salaries – Perquisites | 17(2)(iii)(c) r.w. 10(16) |
| 171 | 1986-01-29 | Mettur Chemical and Industrial Corpn. vs. ITO (Mad.) | (1982) 1 SOT 265 / (1983) 3 ITD 612 | Remuneration – Commission | 40(c) |
| 172 | 1986-01-29 | Rex Cinema Co-owners vs. ITO (Bom.) | (1982) 1 SOT 455 / (1983)3 ITD 633 | Assessment – Procedural | 144B |
| 173 | 1986-01-29 | Mettur Chemical and Industrial Corpn. vs. ITO (Mad.) | (1982) 1 SOT 265 / (1983) 3 ITD 612 | Remuneration – Commission | 40(c) |
| 174 | 1986-02-25 | ITO vs. Panchganga Sahakari Pani Purvatha Mandali Ltd. (Pune) | (1986) 16 ITD 183 / (1986) 25 TTJ 114 | Deductions – Supply of water | 80P(2)(a)(vi) |
| 175 | 1986-04-18 | Rajapalayam Mills Ltd. vs. ITO (Mad.) | (1986) 18 ITD 114 | Depreciation – Allowance | 32 |
| 176 | 1986-05-13 | Sushilaben A. Mafatlal (Smt.) vs. WTO (Bom.) | (1986) 18 ITD 189 / (1986) 26 TTJ 67 | Wealth Tax – Assets | 2(e)(2)(ii) |
| 177 | 1986-05-30 | Glaxo Laboratories (India) Ltd. vs. ITO (Bom.) | (1986) 18 ITD 226(1986) 26 TTJ 190 | Disallowance Interest | 40 A(8) |
| 178 | 1986-05-30 | Pati Durga Cold Storage vs. ITO(Cal.) | (1986) 18 ITD 132 | Investment Allowance– Cold storage | 32A(2)(b) |
| 179 | 1986-06-25 | WTO vs. Chettiappa Chettliar (S. V.) (Mad.) | (1986) 18 ITD 252 / (1986) 26 TTJ 167 Memorandum | Wealth Tax – Valuation of shares, Restriction on | 7 r.w. 1D |
| 180 | 1986-10-08 | A. P. Paper Mills Ltd. vs. ITO (Hyd.) | (1988) 27 ITD 44 | Depreciation – Permissive Possession | 32 (1) |
| 181 | 1987-03-06 | Saraya Sugar Mills (P) Ltd. vs. ITO (All.) | (1985) 13 ITD163 / (1985)23 TTJ 196 | Assessment – Validity – Jurisdiction | 143(3) r.w. 144B, 125A |
| 182 | 1987-04-23 | Detective Devices (P.) Ltd. vs. ITO (Hyd.) | (1987) 22 ITD 9 / (1988) 30 TTJ 327 | Appellate Tribunal – Powers – Additional Grounds / Transfer / Business Income – Deposit – Company / Depreciation | 254 / 2(47) / 28(i) / 32 |
| 183 | 1987-07-06 | Siemens Atkiengsellschaft vs. ITO (Bom.) | (1987) 22 ITD 87 | Double Taxation Agreements Royalties – Business expenditure | 37(1), 90 r.w. 2, 9(1) |
| 184 | 1987-07-17 | National Thermal Power vs. AC (Delhi) | (1988) 24 ITD 1 | Income from Other Sources – Deduction | 4 / 56 / 57(ii) |
| 185 | 1987-09-16 | Dhanwatay (Smt. S. V.) vs. WTO (Nag.) | (1989) 28 ITD 135 / (1989)33 TTJ 136, (1983) 2 SOT 31 | Valuation officer – Reference/Individual | 16A r.w. 3A, 3 |
| 186 | 1987-09-23 | Craig Harvey (H. F.) vs. ITO (Mad.) | (1988) 25 ITD 1 | Capital Gains | 55(2)(i) r.w. 49(2) |
| 187 | 1987-09-23 | H. F. Craig Harvey vs. ITO (Mad.) | (1988) 25 ITD 1 (1988) 30 TTJ 399 | Capital Gain – Cost of acquisition – Tribunal Additional Ground | 48, 49(2), 55(2), 252 |
| 188 | 1987-11-09 | Poysha Industrial Co. Ltd. vs. ITO (Bom.) | (1982) 1 SOT 206 / (1983)4 ITD 41 | Business Expenditure –Fluctuation Loss | 37(1) |
| 189 | 1987-12-02 | Hindustan Welfare Trust vs. ITO (Cal.) | (1988) 26 ITD 1 11(1A), 2(14) | Charitable or religious Trust – Exemption – Fixed Deposit – Capital Asset | 11(1A), 2(14) |
| 190 | 1987-12-22 | ITO vs. H. F. Craig Harvey (Mad.) | (1988) 30 TTJ 399 | Cost of acquisitions of shares- capital gains | 55(2)(i) r.w.s 49(2) |
| 191 | 1988-01-04 | Samir Diamonds Exports (P.) Ltd. vs. ITO (Bom.) | (1988) 25 ITD 73 (1988) 30 ITR 561 | Export Markets Development Allowance –Interest on Export packing credit – precedent | 35B(1)(b)(viii) |
| 192 | 1988-01-08 | Ranbir Raj Kapoor vs. ITO (Bom.) | (1988) 25 ITD 56 / (1988) 30 TTJ 650 | Hundi | 69D |
| 193 | 1988-01-29 | Rajeswari Export House vs. ITO (Coch.) | (1988) 25 ITD 379 | Reference given effect to High Court | 260(1) r.w. 274(2) |
| 194 | 1988-02-19 | WTO vs. Anik Pal Chowdhury (Cal.) | (1988) 25 ITD 287 / (1988) 31 TTJ 230 | Wealth Tax – Rule 1D –Valuation of Assets | 7(1) r.w. 1D of W.T. Act |
| 195 | 1988-03-25 | Gedore Tools (India) (P) Ltd. vs. IAC (Delhi) | (1988) 25 ITD 193 | Deductions – New Industrial | 80J |
| 196 | 1989-02-14 | Man Mohan Singh S. vs. IAC (Delhi) | (1989) 35 TTJ 336 | Concealment – Penalty – quantum set-a-side | 271(1)(c), 273 (a) |
| 197 | 1989-02-18 | Kishan Chand Jain vs. ITO (Delhi) | (1989) 34 TTJ 566 | Reassessment | 147(a) |
| 198 | 1989-02-18 | Munia Devi Jain (Smt.) vs. ITO (Delhi) | (1989) 29 ITD 36 / (1989) 34 TTJ 566 | Reassessment – Non disclosure of primary facts – Tribunal – powers to change limit | 147(a), 147(b), 153(1) |
| 199 | 1989-03-09 | ITO vs. Chandra Kant Trust (Cal.) | (1989) 35 TTJ 32 | Trust – Shares of Beneficiaries | 164(1) |
| 200 | 1989-03-09 | ITO vs. Shri Krishna Bhandar (Cal.) | (1989) 35 TTJ 32 | Trust – Shares of Beneficiaries | 164(1) |
| 201 | 1989-03-09 | ITO vs. Shri Krishna Bhandar Trust (Cal.) | (1989) 29 ITD 15 / (1989) 35 TTJ 32 | Trust – Beneficiary – Individual | 4(d) |
| 202 | 1989-04-05 | Samaj Kalyan Parishad vs. ITO (Delhi) | (1989) 30 ITD 1 / (1989) 34 ITR 460 | Charitable or religious Trust – Activity of Profit | 11 |
| 203 | 1989-04-10 | Indo Java & Co. vs. IAC (Delhi) | (1989) 30 ITD 161 / (1989) 35 TTJ 111 | Tribunal – Powers – Grounds | 254 r.w 11 of the ITAT Rules |
| 204 | 1989-04-20 | Jhalani Tools (I) (P.) Ltd. vs. CIT (Delhi) | (1989) 31 ITD 81 | Appellate Tribunal Special Bench – Reference | 256 (1) r.w. 40 |
| 205 | 1989-06-02 | ITO vs. Dwarika Prasad Trust (Mrs.) (Delhi) | (1989) 34 TTJ 381 | Charitable Trust | 11 |
| 206 | 1989-06-08 | Daks Copy Services (P.) Ltd. vs. ITO (Bom.) | (1989) 30 ITD 223 / (1989) 34 TTJ 604 | Investment – Allowance is allowable on Xerox and Photo Copying Machine | 32A, 255 |
| 207 | 1989-06-08 | Dayakar (P.) vs. ITO (Hyd.) | (1995) 53 ITD 25 | Salaries – Exemption – conveyance – Development Officer allowance | 10(14) |
| 208 | 1989-07-24 | ITO vs. Shri Chaman Prakash & Sons (Delhi) | (1989) 31 ITD 105 | HUF | 4 |
| 209 | 1989-07-24 | ITO vs. Chaman Prakash & Sons (Delhi) | (1990) 36 TTJ 651(1989) 31 ITD 105 | HUF – Partial Partition Income from Firm – HUF or Individual | 2(36), 4, 171 |
| 210 | 1989-07-31 | Associated Agricultural Development Foundation vs. ITO (Delhi) | (1989) 31 ITD 29 | Income – Assessable | 2(24) |
| 211 | 1989-08-17 | Babu Lal Grand Sons Family Trust vs. ITO (Delhi) | (1989) 31 ITD 52 | Revision | 263 |
| 212 | 1989-09-04 | IAC vs. Reinz Dichtungs GmbH (Delhi) | (1989) 31 ITD 67 | Appellate Tribunal – Order | 254 |
| 213 | 1989-09-14 | Mohanlal Hargovinddas vs. IAC (Bom.) | (1989) 31 ITD 97 / (1989) 35 TTJ 340 | Business Expenditure – Good will | 37(1) |
| 214 | 1989-10-16 | ITO vs. Abbott Laboratories (P) Ltd. (Bom.) | (1989) 31 ITD 183 | Disallowance – Companies | 40A(5)(6)(1) |
| 215 | 1989-10-31 | Century Iron & Steel Ltd. vs. ITO (Delhi) | (1989) 31 ITD 117 / (1990) 37 TTJ 43 | Deductions – New Industrial undertakings | 80HH r.w. 80AB |
| 216 | 1990-01-01 | Nagarjun Steels Ltd. vs. ITO (Hyd.) | (1982) 1 SOT 355 / (1983) 3 ITD 796 | Income from other sources – Chargeability | 56 |
| 217 | 1990-01-04 | Shervani Sugar Syndicate Ltd. vs. ITO (All.) | (1990) 33 ITD 1 | Rectification of mistake Method of Accounting | 145(1), 254 |
| 218 | 1990-04-30 | Duncans Agro Industries Ltd. vs. IAC (Delhi) | (1990) 33 ITD 61 / (1990) 37 TTJ 480 | Acquisition of Immovable Properties – Initiation of Properties – Initiation of | 269C |
| 219 | 1990-05-03 | ITO vs. Central Wines (Hyd.) | (1990) 34 ITD 17 | Business Expenditure – Year of deduction | 37(1) |
| 220 | 1990-05-21 | K. C. P. Ltd. vs. Asstt. CIT (Hyd.) | (1990) 34 ITD 1 | Revision | 263 |
| 221 | 1990-06-26 | K. C. P. Ltd. vs. Asstt. CIT (Hyd.) | (1990) 34 ITD 50 | Business Expenditure – provision for liquidated damages | 37(1) |
| 222 | 1990-06-26 | K. C. P. Ltd. vs. Asstt. CIT (Hyd.) | (1990) 34 ITD 66 | Business Expenditure – Demand notice – Central excise | 37(1) |
| 223 | 1990-06-27 | Sardar Harbans Singh vs. ACED (Hyd.) | (1990) 34 ITD 82 | Appellate Tribunal – Rectification of Mistake – Estate duty, Insurance money | 61 |
| 224 | 1990-07-23 | ITO vs. J. K. K. Textile Processing Mills (Mad.) | (1990) 38 TTJ 178 | Investment Allowance – Manufacture | 80J |
| 225 | 1990-12-10 | Rishi Roop Chemical Co. (P.) Ltd. vs. ITO (Delhi) | (1991) 36 ITD 35 / (1991) 39 ITD 660 | Deductions | 43B |
| 226 | 1991-03-08 | ITO vs. Andhra Pradesh Paper Mills Ltd. (Hyd.) | (1991) 38 ITD 1 / (1991) 41 TTJ 89 | Business Expenditure | 37(1) |
| 227 | 1991-03-21 | Colonisers vs. Asstt. CIT (Hyd.) | (1992) 41 ITD 57 / (1992) 45 TTJ 114 | Appellate Tribunal – Powers – Violation of Natural Justice void ab initio | 254 r.w. 68 |
| 228 | 1991-03-26 | K. C. P. Ltd. vs. Asstt. CIT (Hyd.) | (1991) 38 ITD 15 | Deductions – Scientific research | 35(2) |
| 229 | 1991-07-01 | ITO vs. Manini Niranjanbhai (Smt.) (Ahd.) | (1991) 39 ITD 73 | Rectification of mistake –Binding nature of jurisdiction High Court | 154 |
| 230 | 1991-09-24 | Mohammed Omer Family Trust vs. ITO (Hyd.) | (1992) 40 ITD 1 / (1991) 41 TTJ 459 | Trust – AOP Business Expenditure | 4 r.w. 161(1A), 161(1A), 37(1) |
| 231 | 1991-09-27 | Dy. CIT vs. Shashi Kapur (Delhi) | (1991) 39 ITD 47 / (1991) 41 TTJ 549 | Wealth Tax – Valuation of assets – Interest of partner in firm | 7 |
| 232 | 1991-09-27 | Dy. CIT vs. Vinod S. Kapur (Delhi) | (1991) 39 ITD 47 / (1991) 41 TTJ 549 | Wealth Tax – Valuation of assets – Interest of partner in firm | 7 |
| 233 | 1991-09-30 | Manaktala Chemicals (P) Ltd. vs. ITO (Delhi) | (1991) 39 ITD 35 / (1991) 41 TTJ 447 | Disallowance – Interest | 40A(8) |
| 234 | 1991-09-30 | Pushpam (Mrs. S.) vs. ACED (Delhi) | (1991) 39 ITD 26 / (1991) 41 TTJ 560 | Estate Duty – Share in HUF | 6 of E. D. Act |
| 235 | 1991-10-07 | Shri Chhatrapati Sahakari Sakhar Karkhana Ltd. vs. Dy. CIT (Pune) | (1992) 40 ITD 117 / (1992) 43 TTJ 90 (1992) 198 ITR 78 (AT) | Business Income – Sugar Industry | 4, 28(i) |
| 236 | 1991-10-11 | IAC vs. Mitsui & Co. Ltd. (Delhi) | (1991) 39 ITD 59 / (1991) 41 TTJ 547 | Income – Deemed to accrue license office – permanent establishment | 9 |
| 237 | 1991-10-11 | Mitsui & Co. Ltd. vs. IAC (Delhi) | (1991) 41 TTJ 547 & 569 | Income – Deemed | 9 |
| 238 | 1991-11-25 | WTO vs. Krishna Murthy (R.) (Hyd.) | “(1992) 40 ITD 89 / (1992) 42 TTJ 627 | (1992) 1981 ITR 131 (AT)” | Wealth Tax – Hindu Undivided Family – Partition 20 r.w. 171 |
| 239 | 1991-12-27 | A. K. Jain & Bros. (HUF) vs. ITO (Delhi) | (1992) 40 ITD 100 / (1992) 42 TTJ 353 | Advance Tax – Interest – Refunds | 214, 221, 232 243 r.w. 237, 244 & 240 |
| 240 | 1991-12-27 | ITO vs. Raveendra Engg. Construction Co. (Coch.) | (1992) 40 ITD 63 / (1992) ) 43 TTJ 1 | Firm – Registration | 184 r.w. 185 |
| 241 | 1992-01-06 | Dy. CIT vs. Shree Lalit Fabrics (P.) Ltd. (Chd.) | (1992) 41 ITD 119 | Investment Allowance – Manufacture / Tribunal – Special Bench | 32A / 255 (3) |
| 242 | 1992-01-10 | ITO vs. V. R. V. & Company (Mad.) | (1992) 41 ITD 8 | Firm – Interest – Salary – Partners – Representation capacity | 40(b) |
| 243 | 1992-01-30 | Vedachala Mudaliar (C.) vs. ITO) (Mad.) | (1992) 41 ITD 1 | Capital Gain – Immovable property – Date of transfer | 45 r.w. 2(47) & 147 |
| 244 | 1992-03-04 | Chemosyn (P) Ltd. vs. ITO (Bom.) | (1992) 42 ITD 1 / (1992) 42 TTJ 403 | Business Expenditure Advertisement – Publicity Samples | 37 (3A) / 37 (3B) |
| 245 | 1992-03-04 | ITO vs. Chemosyn (P.) (Ltd.) (Bom.) 42 TTJ 403 | (1992) 42 ITD 1 / (1992) | Advertisement Expenditure | 37 (3A) / 37 (3B) |
| 246 | 1992-03-24 | R. M. Enterprises vs. ITO (Bom.) | (1992) 42 ITD 23 / (1992) 43 TTJ 165 | Deductions – New Industrial undertakings – Article or thing | 80-I |
| 247 | 1992-03-30 | ITO vs. Ramkrishna Bajaj (Bom.) 43 TTJ 400 | (1992) 41 ITD 161 / (1992) | Appellate Tribunal – Special Bench / Capital Gains | 255(3) 45, 185 |
| 248 | 1992-09-12 | Graphite Vicarb India Ltd. vs. ITO (Cal.) | (1992) 43 ITD 28 | DTAA – Deduction at source | 195(2) r.w. 9(1)(vi) |
| 249 | 1992-10-09 | Jaipuria (R. K.) vs. WTO (Delhi) | (1992) 45 ITD 153 | Wealth Tax – Valuation of Immovable 68 Taxman 191 (Mag.)Properties | 7 |
| 250 | 1992-10-26 | Sutlej Cotton Mills Ltd. vs. Asstt. CIT (Cal.) | (1993) 45 ITD 22 / (1993 46 TTJ 310 | Appellate Tribunal / Method of Accounting / Book Profits | 255/145/ 115J |
| 251 | 1992-12-09 | Surana Steels (P.) Ltd. vs. Dy. CIT (Hyd.) | (1993) 45 ITD 1 / (1993) 46 TTJ 458(1993) 201 ITR 1 (AT) | Book Profits – Revision | 115J r.w. 263 |
| 252 | 1993-03-18 | Oriental Hotels Ltd. vs. IAC (Mad.) | (1993) 46 ITD 1 / (1993) 46 TTJ 685 | Depreciation – Development Rebae – Hotel | 32(i), (ii), 33(1)(b)(B)(ii) 80J(8) |
| 253 | 1994-01-28 | Indian Communication Network (P) Ltd. vs. IAC (Delhi) | (1994) 49 ITD 56 / (1994) 48 TTJ 604 | Disallowance – Custom Duty Exim duty, Valuation of Assets | 43B |
| 254 | 1994-02-02 | Food Specialities Ltd. vs. ITO (Delhi) | (1994) 48 TTJ 621 | Method of Accounting | 37(1), 37(3A), 43B & 45 |
| 255 | 1994-02-02 | ITO vs. Food Specialities Ltd. (Delhi) | (1994) 49 ITD 21 / (1994) 48 TTJ 621 (1984) 206 ITR 119 (AT) | Disallowance – Excise duty Valuation of Stock – accounts | 43B, 145 |
| 256 | 1994-02-16 | Devendra Kumar Jain vs. Asstt. CWT (Delhi) | (2000) 67 TTJ 1 | Wealth Tax – Asset – Shares | 2(e) |
| 257 | 1994-04-25 | WTO vs. Gulabchand Jhabakh (L.) (Mad.) | (1982) 1 SOT 613 / (1982) | Wealth Tax Exemption | 5(1)(iva) |
| 258 | 1994-07-25 | International Research Park Laboratories Ltd. vs. Asstt. CIT (Delhi) | (1994) 50 ITD 37 / (1994) (1995) 212 ITR (AT) | Exports – Total turnover 50 TTJ 661 | 80 HHC, 119 circular – Tribunal |
| 259 | 1994-12-20 | WTO vs. Mistry (K. M.) (Bom.) | (1995) 52 ITD 39 / (1995) 51 TTJ 678 | Wealth Tax – Net Wealth– Assets belonging to assessee | 2(m) |
| 260 | 1994-12-26 | R. Jagadish Chandran (Ind.) vs. IAC (Mad.) | (1995) 53 ITD 15 (1995) 214 ITR (AT) | Cost of acquisition – Capital Gain – Bonus Shares | 48, 45, 49, 55 |
| 261 | 1995-03-15 | WTO vs. Shaileshchandra D. Shah & Ors. (Ahd.) | (1995) 83 Taxman 352/(1995) 52 TTJ 354 | House – Partners – House Property – Exemption | 5(1)(iv) |
| 262 | 1995-03-15 | WTO vs. Shri Girishchandra Dahyabhai Family Trust (Ahd.) | (1995) 52 TTJ 354 | House – Partners –House Property – Exemption | 5(1)(iv) |
| 263 | 1995-04-08 | Karia (N. R.) & (B.R.) vs. WTO(Pune) | (1985) 13 ITD 545 | Wealth Tax – Exemption – House belonging to assessee – Partner entitled to exemption | 5(1)(iv) |
| 264 | 1995-09-15 | Cadell Wvg. Mills Co. (P.) Ltd. vs. Asstt. CIT (Bom.) | (1995) 55 ITD 137 / (1995) 53 TTJ 538 (1996) 217 ITR 51 (11) | Casual & Non-recurring receipts / Capital Gain | 10(3) r.w. 45 / 45 r.w.2(47) |
| 265 | 1995-12-30 | IAC vs. Bajaj Tempo Ltd. (Pune) | (1996) 57 ITD 1 / (1996) 55 TTJ 43 | Business Expenditure – Royalty – Capital and Revenue | 37(1) |
| 266 | 1996-02-05 | B. S. Malhotra (HUF) vs. Dy. CIT (Pune) | (1996) 55 TTJ 493 | Reassessment – Material particulars – Wealth Tax Return | 147(a) |
| 267 | 1996-02-05 | Baldevraj Sitaram Malhotra (HUF) vs. ITO (Pune) | (1996) 58 ITD 35 / (1996) 55 TTJ 493 | Reassessment | 147(a) |
| 268 | 1996-02-05 | B. S. Malhotra (HUF) vs. Dy. CIT (Pune) | (1996) 55 TTJ 493 | Reassessment | 147(a) |
| 269 | 1996-02-08 | Dy. CIT vs. Kicha Sugar Co. Ltd.(Delhi) | (1996) 57 ITD 11 / (1996)55 TTJ 4 | Bonus – Customary – Business Expenditure | 37 (1), 36 (1)(ii), |
| 270 | 1996-04-30 | Asstt. CIT vs. Gayatri Traders (Hyd.) 56 TTJ 303 | (1996) 58 ITD 121 / (1996) | Penalty – Failure to Get Accounts Audited | 271B r.w. 44AB |
| 271 | 1996-05-21 | ITO vs. Purshottam Lal Roongata Family Welfare Trust (Jp.) | (1996) 58 ITD 19 / (1996) 56 TTJ 159 | Income from House Property – Deductions | 24 |
| 272 | 1996-07-23 | Lenses Centre vs. ITO (Hyd.) | (1997) 60 ITD 11 / (1997) 57 TTJ 359 | Accounting – Valuation of Closing Stock | 145 |
| 273 | 1996-12-20 | Asstt. CIT vs. Srinivasulu (M.) (Hyd.) 59 TTJ 393 | (1997) 62 ITD 159 / (1997) | Assessment –Prima facie adjustment | 143(1)(a) |
| 274 | 1997-04-21 | Dy. CIT vs. Nagarjuna Investment Trust Ltd. (Hyd.) | (1998) 65 ITD 17 / (1998) 62 TTJ 33 | Income – Accrual – Method of Accounts | 5 r.w. 145 |
| 275 | 1997-07-08 | Rahulkumar Bajaj vs. ITO (Nag.) | (1998) 64 ITD 73 / (1999) 64 TTJ 182 | Reassessment – Information/ Rectification of mistakes | 147 (b) / 254 |
| 276 | 1997-08-29 | Shree Leasing & Industrial Finance Co. Ltd. vs. ITO (Delhi) | (1998) 62 TTJ 448 | Appellate Tribunal Powers | 252 – 254 |
| 277 | 1998-05-26 | Asstt. CIT vs. Soni Photo Films (P.) Ltd. (Delhi) | (1998) 67 ITD 81 / (1999) 64 TTJ 682 (2000) 245 ITR (AT) 11 | Appellate Tribunal – Additional Grounds / Investment Allowance | 254 / 32A |
| 278 | 1998-12-28 | Rahulkumar Bajaj vs. ITO (Nag.) | (1999) 69 ITD 1 / (1999) 64 TTJ 200 | Appellate Tribunal – Powers | 254 |
| 279 | 1999-01-04 | Asstt. CGT vs. Jagan Nath Sayal (Delhi) | (2000) 72 ITD 1 | Wealth Tax – Asset – Shares | 2(e) |
| 280 | 1999-01-14 | Jagan Nath Sayal vs. Asstt. CGT (Delhi) | (2000) 72 ITD 1 / (2000)67 TTJ 1 | Wealth Tax – Valuation of Assests – Membership of Stock Exchange | 2(e), 7 r.w. Sch. III |
| 281 | 1999-02-25 | J. C. Chandiok vs. Dy. CIT (Delhi) | (1999) 69 ITD 75 / (1999) 64 TTJ 1 | Casual and Non-recurring Receipts – Tenancy Right Act, 1958 | 10(3) r.w. secs. 2 & 5 of the Delhi Rent Control |
| 282 | 1999-03-09 | Lakhanpal National Ltd. vs. ITO (Ahd.) | (1999) 69 ITD 9 / (1999) 64 TTJ 128 (1999) 239 ITR (AT) 27 | Depreciation – Allowance / Investment Allowance | 32 / 32A r.w. 43A(1) |
| 283 | 1999-06-25 | Petroleum India International vs. Dy. CIT (Mum.) | (1999) 71 ITD 31 / (1999) 65 TTJ 671 (2000) 241 ITR (AT) 43 (2000) 241 ITR (AT) 43 | Deduction – Royalties Foreign Enterprise | 80-O |
| 284 | 1999-08-09 | Gulati Saree centre vs. Asstt. CIT (Chd.) | (1999) 71 ITD 73 / (2000) 66 TTJ 286 | Depreciation – Block of Assets | 38 r.w. 43(6)(c), 50 |
| 285 | 1999-08-25 | Chandiok (J.C.) vs. Dy. CIT (Delhi) | (1999) 69 ITD 75 / (1999) (1999) 238 ITR (ITAT) 89 64 TTJ 1 | Casual & Non-recurring | 10(3) r.w. 2 & 5 |
| 286 | 1999-11-08 | Asstt. CWT vs. Davender Kumar Jain (Delhi) | (2000) 67 TTJ 1 | Wealth Tax – Asset – Shares | 2(e) |
| 287 | 1999-12-02 | Kailash Moudgil vs. Dy. CIT (Delhi) | (2000) 72 ITD 97 / (2000) 67 TTJ 145 (2001) 248 ITR (AT) 59 | Appellate Tribunal / Block Assessment | 255(3) / 158BG r.w. 158BC |
| 288 | 1999-12-02 | Vidhu Agarwal vs. Dy. CIT (Del.) | (2000) 67 TTJ 145 | Tribunal – Appeal | 255(3) |
| 289 | 1999-12-06 | Shanker Rice Co. vs. ITO (Asr.) | (2000) 72 ITD 139 / (2000) 67 TTJ 84 249 ITR (AT) 44 | Accounts – Methods of Accounting – Estimation of profits | 145 |
| 290 | 1999-12-08 | Narangs Hotels (P.) Ltd. vs. ITO (Mum.) | (2000) 74 ITD 190 / (2000) 69 TTJ 384 (2001) 249 ITR (AT) 1 | Industrial Company – Depreciation – Bad Debt | 2(8)(c), 32 |
| 291 | 2000-02-18 | T. I. & M. Ltd. vs. Asstt. CWT (Chennai) | (2000) 73 ITD 180 (2001) 247 ITR (AT) 15 (2000) 68 TTJ 145 | Wealth Tax – Charge of Tax – Companies | 3 r.w. 40(3) |
| 292 | 2000-05-09 | First Leasing Co. of India Ltd. vs. Asstt. CIT (Chennai) | (2000) 75 ITD 197 / (2001) 70 TTJ 331/(2001) 250 ITR (AT) 1 | Depreciation / Revision | 32 / 263 |
| 293 | 2000-07-17 | ITO vs. Hatsu Takayanagi (Delhi) | (2000) 74 ITD 143 / (2000) 69 TTJ 421 (2001) 249 ITR (AT) 19 | Appellate Tribunal – Procedure – KVSS | 255 r.w. 90 & 91 |
| 294 | 2000-07-17 | Shiv Narain Karmendra Narain vs. Dy. CIT (Delhi) | (2000) 74 ITD 145 / 69TTJ 420 / (2001) 249 ITR (AT)94 | Kar Vivad Samadhan Scheme – Appellate Tribunal | 255 r.w. 90 & 91 of the Finance (No. 2) |
| 295 | 2000-07-31 | Arathi Shenoy vs. Jt. CIT (Bang.) | (2000) 75 ITD 100 / (2000) 69 TTJ 779 (2000) 246 ITR (AT) 1 | Association of Persons / Capital Gain | 4./45 |
| 296 | 2000-08-08 | Iqbal Chand Khurana vs. Dy. CIT (Delhi) | (2000) 75 ITD 177 / (2000)69 TTJ 286 (2001) 252 ITR (AT) 17 | Lottery – Meaning – Business Income | 80TT |
| 297 | 2000-08-18 | ITO vs. Chloride India Ltd. (Cal.) | (2000) 75 ITD 69 / (2000) 69 TTJ 609 | DTAA – Foreign Companies | 90 r.w Art. 13(2) |
| 298 | 2000-09-12 | Shaw Scott Distilleries (P.) Ltd. vs. Asstt. CIT (Cal.) (AT) 14 | (2001) 76 ITD 89 / (2001) 70 TTJ 321 / (2002) 235 ITR | Manufacturer – New Industrial undertaking | 80HH |
| 299 | 2000-11-16 | SAIPEM Spa. vs. ITO (Delhi) | (2001) 78 ITD 101 / (2001) 70 TTJ 1 (2002) 254 ITR (AT) 26 | Salary – Perquisite – steel Banker | 17(2) |
| 300 | 2001-02-16 | IFB Agro Industries Ltd. vs. Dy. CIT (Cal.) | (2002) 83 ITD 96 / (2003) 78 TTJ 177 (2003) 261 ITR (AT) 17 | Exports total turnover | 80HHC |
| 301 | 2001-03-22 | Surat District Co-operative Bank Ltd. vs. ITO (Ahd.) | (2003) 85 ITD 1 / (2003) 78 TTJ 1 (2003) 262 ITR (AT) 1 | Co-op. Soc. – Special deduction – precedent | 80P r.w. 18 & 24 |
| 302 | 2001-04-03 | Simbhaoli Industries (P.) Ltd. vs. Dy. CIT (Delhi) | (2001) 78 ITD 161 / (2001) 72 TTJ 388 (2001) 251 ITR (AT) 35 | Revision – order under section 143(1)(a) | 263 r.w 143(1)(a) |
| 303 | 2001-05-18 | Hem Raj Vijay Kumar & Co. vs. Dy. CIT (Delhi) | (2001) 78 ITD 304 / (2001) 72 TTJ 648 | Previous Year / Revision of orders prejudicial to interests | 3 / 263 r.w. 3 |
| 304 | 2001-06-11 | Cadell Weaving Mills Co. (P.) Ltd. vs. Asstt. CIT (Mum.) | (2002) 80 ITD 79 / (2003) 78 TTJ 369 | Book Profits – Zero Tax Companies | 115J, 10(3) |
| 305 | 2001-07-17 | Pearl Polymers Ltd. vs. Dy. CIT (Delhi) | (2002) 80 ITD 1 / (2002) 74 TTJ 1 (2002) 255 ITR (AT) 76 | Exporters – Special Bench | 80HHC |
| 306 | 2001-09-05 | Highway Cycle Industries Ltd. vs. Asstt. CIT (Chd) | (2002) 74 TTJ 171 (2002) 255 ITR (AT) 105 | Investment Deposit Account – Business Profits – Appellate | 32AB, 254 |
| 307 | 2001-09-05 | Highway Cycle Industries Ltd. vs. Asstt. CIT (Chd.) | (2002) 74 TTJ 171 | Investment Deposit Account | 32AB |
| 308 | 2001-09-27 | Jagan Nath Sayal vs. Asstt. CGT (Delhi) | (2001) 79 ITD 114 / (2000)73 TTJ 513 | Gift Tax – Rectification of mistakes – apparent from record | 34 |
| 309 | 2001-11-13 | Asstt. CIT vs. Rajinikanth (A.) (Mad.) 75 TTJ 511 | (2002) 81 ITD 84 / (2002) Exemption – Insurance Policy | Wealth Tax – Asset / | 2(e) / 5(1)(vi) r.w. 2(e) |
| 310 | 2001-11-13 | Asstt. CIT A. Rajnikant | (2002) 81 ITD 84 / (2002) 75 TTJ 511 (2003) 261 ITR (AT) 98 | Wealth Tax – Asset / Exemption – annuity | 2(e) / 5(1)(vi) r.w. 2(e) |
| 311 | 2002-05-10 | Octavius Steel & Co. Ltd. vs. Asstt. CIT (Kol) | (2002) 83 ITD 87 / (2003) 78 TTJ 170 (2003) 260 ITR (AT) 109 | Capital Gains – Conversation investment in stock-in-trade | 45(5) 2(47)(vi) |
| 312 | 2002-08-01 | Oil & National Gas Corpn. Ltd. vs. Dy. CIT (Delhi.) | (2002) 83 ITD 151 / (2002)77 TTJ 387 (2003) 261 ITR (AT) 1 | Business Loss – Expenditure– Foreign exchange loss | 28(i) r.w. 37(1) & 43 A |
| 313 | 2002-08-29 | Rajeev Enterprises vs. AO (Jp.) | (2003) 78 TTJ 330 (2003) 261 ITR (AT) 34 | Export – Interest –Business Receipt | 80HHC |
| 314 | 2002-10-04 | Eicher Tractors Ltd. vs. Dy. CIT(Delhi) | (2003) 84 ITD 49 / (2002) 77 TTJ 681 (2003) 261 ITR (AT) 52 | Guest House Expenses | 37 (4) r.w. 30 & 31 |
| 315 | 2002-10-25 | Asstt. CIT vs. K. S. Shetty & Co. (Chennai) | (2003) 81 TTJ 158 / (2003) 87 ITD 259 / (2003) 263 ITR (AT) 71 | Business / Loss – Chitfund | 28(1) & 37(1) |
| 316 | 2002-10-25 | Tamilnadu Minerals Ltd. vs. IAC (Chennai) | (2003) 81 TTJ 161 / (2003)87 ITD 307 | Exports – granite – process applied. | 80HHC |
| 317 | 2002-11-28 | J. H. & Co. vs. ITO (Bom.) | (1982) 1 SOT 150 | Export Market Development Allowance | 35(B) |
| 318 | 2002-11-29 | Bakulesh T. Shah vs. Dy. CIT (Mum.) 78 TTJ 358 | (2002) 81 ITD 89 / (2002) | DTAA – Constitution of India/ Income Accrual | 91 r.w. art. 371F(k) & (n) / 5 |
| 319 | 2002-11-29 | Ratanchand Chordia M. vs. ITO (Mad.) | (1982) 1 SOT 78 | Income from House Property – Annual value | 23(1) |
| 320 | 2002-12-12 | Surendra Engg. Corpn. vs. Asstt. CIT (Mum.) | (2003) 78 TTJ 347 / (2003) 86 ITD 121 | Export – Deductions – Indirect Tax – Incentives | 80HHC |
| 321 | 2003-01-08 | Asstt. CIT vs. Ajax Investment Ltd. (Ahd.) vs. Acro Prelish Inv. Ltd. | (2003) 78 TTJ 847 (2003) 263 ITR (AT) 42 | Company – Subsidiary | 2(18)(b) |
| 322 | 2003-01-08 | Dy. CIT vs. Catholic Syrian Bank Ltd. (Coch) | (2004) 82 TTJ 181 / (2004) 88 ITD 185 | Bad debts | 36(1)(vii) & 36(1)(viia) |
| 323 | 2003-02-20 | Jai Hind Co-op. Housing Society Ltd vs. ITO (Bom.) | (1982) 1 SOT 39 / (1983)3 ITD 625 | Income – Society – Premium– Capital or Revenue Receipt | 4 |
| 324 | 2003-02-27 | ITO vs. Sapt Textile Products India Ltd. (Bom.) | (1982) 1 SOT 269 | Amounts not deductible Remuneration to Direct Tax | 40(c) & 40A(5) |
| 325 | 2003-02-27 | Sapt. Textile Products India Ltd. vs. ITO (Bom.) | (1982) 1 SOT 269 | Company – Remuneration | 40(c), 40 A(5) |
| 326 | 2003-02-27 | Someshwar Sahakari Sakhar Karkhana Ltd. vs. ITO (Bom.) | (1982) 1 SOT 81 | Appeal / Depreciation | 246 (c), 32 & 139(5) |
| 327 | 2003-03-07 | Anil Sanghi vs. Asstt. CIT (Delhi) | (2003) 85 ITD 73 / (2003) 79 ITD 517 (2003) 263 ITR (AT) 30 | Appellate Tribunal – Appeals – Block Assessment | 253 r.w. 249 (4) |
| 328 | 2003-05-08 | Chhabria Trust vs. Asstt. CIT | (2003) 80 TTJ 861 / (2003) 87 ITO 181 (2003) 264 ITR (AT) 12 | Block of assets – Depreciation Capital Gain | 2(11) r.w. 50 |
| 329 | 2003-05-27 | Shriram Chits & Investment (P) Ltd. vs. Asstt. CIT, Chennai | (2003) 263 ITR (AT) 65 | Accounting – Chit fund Depreciation | 32, 145 |
| 330 | 2003-07-03 | Jyotindra H. Shodhan vs. ITO (Ahd.) | (2003) 81 TTJ 1 / (2003) 87 ITD 312 (2003) 264 ITR (AT) 1 | Capital Gain – Exemption – Date of transfer | 54E |
| 331 | 2003-07-04 | Walkeshwar Triveni Co-operative Housing Society Ltd. vs. ITO (Mum.) | (2004) 88 ITD 159 / (2003) 80 TTJ 673 | Income – Mutuality – co-op. society – transferee – transferer | 4 |
| 332 | 2003-07-25 | Ramaiah Reddy C. vs. Asstt. CIT (Bang.) | (2003) 81 TTJ 1044 / (2003) 87 ITD 439 | Block Assessment – Search & Seizure | 132(1), 158 BE |
| 333 | 2003-08-12 | Nawal Kishore & Sons Jewellers vs. Dy. CIT (Lucknow) | (2003) 81 TTJ 362 / (2003) 87 ITD 407 (2004) 265 ITR (AT) 275 | Block Assessment Procedure – Validity | 143(2), 158BC, 142, 145(2) |
| 334 | 2003-08-14 | ICICI Ltd. vs. Dy. CIT (Mum.) | (2003) 81 TTJ 37(2003) 87 ITD 53 | Depreciation – leasing | 32(1) & 43(1) |
| 335 | 2003-08-14 | Mid East Portfolio Management Ltd. vs. Dy. CIT (Mum.) | (2003) 81 TTJ 37 / (2003) 87 ITD 537 | Depreciation – Sales & Lease back | 32(1) & 43(1) |
| 336 | 2003-08-14 | Sushil Kumar & Co. vs. Jt. CIT (Cal.) | (2003) 81 TTJ 864 / (2004) 88 ITD 35 | Business Income – Mesne Pofits | 4, 28(1) |
| 337 | 2003-08-14 | West Coast Paper Mills Ltd. vs. Jt. CIT (Mum.) | (2003) 81 TTJ 37 | Depreciation | 32(1) & 43(1) |
| 338 | 2003-08-29 | Dy. CIT vs. CWC Wires (P) Ltd. (Hyd.) | (2004) 89 ITD 1 (2004) 83 TTJ 1 | Business disallowance exim duty paid in advance cannot be allowed as deduction | 43B |
| 339 | 2003-09-30 | ITO vs. Gujjarmal Amrit Lal (Delhi) | (1983) 3 SOT 495 | HUF – Interest to partners | 40(b) |
| 340 | 2003-10-23 | Dy. CIT vs. Reliance Industries Ltd. (Mum.) | (2004) 82 TTJ 765 (2004) 88 ITD 273 | Income – Capital Revenue Receipt – Precedent – Tribunal | 4 |
| 341 | 2003-12-03 | Twenty First Century Steels Ltd. vs. Dy. CIT (Del.) | (2004) 82 TTJ 798 | Investment – Deposit – Purchase | 32AB |
| 342 | 2003-12-18 | Jt. CIT vs. Poddar Projects Ltd. | (2004) 82 TTJ 740 / (2004) (Cal.) 88 ITD 247 | Income from House Property – Assessed value | 22 & 23(1)(b) |
| 343 | 2004-01-27 | Assam Tea Co. vs. ITO (Asr.) | (2004) 82 TTJ 729 | Reassessment | 147(a |
| 344 | 2004-01-27 | Assam Tea Co. vs. Income-tax Officer | [2005] 92 ITD 85 (Amritsar) (SB)[27-01-2004] | Reopening – on the basis of suspicion and alleged statement of third party | 147 |
| 345 | 2004-02-25 | Lalson Enterprises vs. Dy. CIT(Delhi) | (2004) 82 TTJ 1048(2004) 89 ITD 25 | Export – adjustment of loss | 80HHC |
| 346 | 2004-02-25 | Lalsons Enterprises vs. Deputy Commissioner of Income-tax | [2004] 89 ITD 25 (Delhi) (SB)[25-02-2004] | U/s. 80HHC(3)(c) – Setting off of losses from eligible business against income from other business – Reduction of 90% of receipts on net interest and not gross interest | 80HHC |
| 347 | 2004-03-05 | East West RSWE (P) Ltd. vs. Dy.CIT (Delhi) | (2004) 89 ITD 259 | Rectification – Powers of Tribunal cannot review the order | 254(2) |
| 348 | 2004-03-05 | East West Rescue (P.) Ltd. vs. Deputy Commissioner of Income-tax | [2004] 89 ITD 259 (Delhi) (SB)[05-03-2004] | Power of tribunal to review it’s order – power of third member to consider a case law or provision of law not referred earlier | 254(2) |
| 349 | 2004-03-23 | Appollo Tyres Ltd. vs. Asst. CIT (Delhi) | (2004) 89 ITD 235 | Actual cost – Foreign Exchange earned on cancellation of contract has to be reduced from cost of plant and machinery | 43A |
| 350 | 2004-03-23 | Apollo Tyres Ltd. vs. Assistant Commissioner of Income-tax | [2004] 89 ITD 235 (Delhi) (SB)[23-03-2004] | Forex loss on rate fluctuation – exchange loss on interest on foreign loans borrowed for acquiring capital assets | 43A |
| 351 | 2004-04-29 | Blackie & Sons (India) Ltd. vs. ITO (Bom.) | (1983) 3 SOT 72 | Perquisists – Medical Expenses | 17, 40 A(5) |
| 352 | 2004-05-24 | ITO vs. Srinivasan (K.N.) (Mad.) | (1983) 3 SOT 3 | Capital Gains – Residence | 54 |
| 353 | 2004-05-26 | Arvindbhai H. Shah vs. Assistant Commissioner of Income-tax | [2004] 91 ITD 101 (Ahmedabad – ITAT) (SB)[26-05-2004] | Rectification application before ITAT beyond period of limitation – time limit of 4 years u/s. 254(2) applies both to suo moto action by ITAT as well as to request made by the parties. | 254 |
| 354 | 2004-06-03 | Ram Karandas Jagannath vs. ITO (Delhi) | (1983) 3 SOT 13 | HUF – Individual | 40(b) |
| 355 | 2004-06-16 | ITO vs. Ahmedabad Kaiser-I-Hind Mills. Ltd. (Ahd.) | (1982) 3 SOT 1 | Business Expenditure – Guarantee Commission | 37 |
| 356 | 2004-06-25 | ITO vs. Saragi Bros. (Cal.) | (1983) 3 SOT 202 | Capital or Revenue – Sale of shares | 28(i) |
| 357 | 2004-06-30 | ITO vs. Ramasamy (A.Al.) (Mad.) | (1983) 3 SOT 22 | Conversion of Foreign Currency | Rule 115 |
| 358 | 2004-08-19 | Deputy Commissioner of Income-tax vs. Manjara Shetkari Sahakari Sakhar Karkhana Ltd | [2004] 91 ITD 361 (Mumbai) (SB)[19-08-2004] | applicability of section 40A(2) to co-operative society | 40A(2) |
| 359 | 2004-08-23 | G & Co. vs. ITO (Bom.) | (1982) 1 SOT 142 / (1983) 3 ITD 566 | Export Market Allowance | 35B(1) |
| 360 | 2004-09-22 | Bai Sonabai Hirji Agiary Trust vs. Income-tax Officer | [2005] 93 ITD 70 (Mumbai) (SB)[22-09-2004] | constitution of special bench | 255(3) |
| 361 | 2004-10-08 | Vinod Khatri vs. Dy. CIT (Del.) | (2002) 82 TTJ 911 | Tribunal – Filing Form | 253(b) |
| 362 | 2004-10-08 | Bidyut Kumar Sett vs. Income-tax Officer | [2005] 92 ITD 148 (Kolkata) (SB)[08-10-2004] | Filing fees in case of penalty appeal before ITAT | 253(6) |
| 363 | 2004-10-20 | G.T.O. vs. Padma Srinivasan (Smt.) (Mad.) | (1983) 3 SOT 157 | Gift – Chargeability | 3 |
| 364 | 2004-12-01 | Deputy Commissioner of Income-tax vs. Venkateswar Investment & Finance (P.) Ltd. | [2005] 93 ITD 177 (Kolkata) (SB)[01-12-2004] | Losses suffered on purchase and sale of shares by company whose principal business is granting loans & advance – whether to be considered as speculative losses. | 73 |
| 365 | 2004-12-13 | Jaihind Bottling Co. (P.) Ltd. vs. Assistant Commissioner of Income-tax | [2005] 1 SOT 1 (Mumbai) (SB)[13-12-2004] | Inclusion of such assets on which 100% deduction was allowed by virtue of section 32(1)(ii) in ‘block of assets’ for the purpose of section 50 | 50, 32 |
| 366 | 2004-12-27 | Assistant Commissioner of Income-tax vs. Apsara Processors (P.) Ltd. | [2005] 2 SOT 132 (Ahmedabad – ITAT) (SB)[27-12-2004] | Amendment in section 271(1)(c) with effect from 1-4-2003 – Prospective/retrospective? | 271(1)(c ) |
| 367 | 2005-01-28 | Assistant Commissioner of Income-tax, vs. Concord Commercials (P.) Ltd. | [2005] 95 ITD 117 (Mumbai) (SB)[28-01-2005] | Losses – In speculation business – only if a company is hit by Explanation to section 73 | 73, 71, 56 |
| 368 | 2005-01-31 | Raj Kumar Chawla vs. Income-tax Officer | [2005] 1 SOT 934 (Delhi) (SB)[31-01-2005] | return u/s 148 and issue of notice u/s 143(2) | 143, 144, 148 |
| 369 | 2005-02-02 | Peerless Securities Ltd. vs. Joint Commissioner of Income-tax | [2005] 94 ITD 89 (Kolkata) (SB)[08-02-2005] | capital asset- enduring benefit test, amount, bringing in existence assets, payment of admission fee | 37(1) |
| 370 | 2005-02-14 | Income-tax Officer vs. Bir Engg. Works | [2005] 94 ITD 164 (Amritsar) (SB)[14-02-2005] | binding nature of instructions/circulars on department, tribunal’s power of review, tribunal’s power to adjudicate debatable issue u/s 254(2) | 119, 254(2), 254 |
| 371 | 2005-04-25 | Nirma Industries Ltd. vs. Assistant Commissioner of Income-tax, | [2005] 95 ITD 199 (Ahmedabad – ITAT) (SB)[25-04-2005] | disallowance of professional charges, preliminary expenses, deduction of interest on deposit with banks u/s 80-I, interest on borrowed money, term ‘related concern’ and Excessive or unreasonable payments, immediate nexus with industrial undertaking for section 80-I, deduction under section 80-I on transport rent income, utilisation of amount withdrawn from deposit account | 40A(12), 35D, 80-I, 80HH, 36(1)(iii), 40A(2),32AB |
| 372 | 2005-05-25 | Smt. Mahesh Kumari Batra vs. Joint Commissioner of Income-tax, | [2005] 95 ITD 152 (Amritsar) (SB)[25-05-2005] | Block assessment in search cases – defect in notice, Unexplained investments – inadequate family expenditure | 158BC, 158BA, 147, 292B, 69 |
| 373 | 2005-06-07 | Promain Ltd. vs. Deputy Commissioner of Income-tax | [2005] 95 ITD 489 (Delhi) (SB)[07-06-2005] | powers of the tribunal to decide issue relating to validity of search | 254, 132, 158BC |
| 374 | 2005-06-23 | B. Sorabji vs. Income-tax Officer, | [2005] 95 ITD 540 (Mumbai) (SB)[23-06-2005] | allowability of deduction u/s 80HHC | 80HHC |
| 375 | 2005-07-15 | Wallfort Shares & Stock Brokers Ltd. vs. Income-tax Officer, Ward 4(2)(1) | [2005] 96 ITD 1 (Mumbai) (SB)[15-07-2005] | Tax avoidance, Dividend stripping, taxability of income distributed by mutual fund, conflict between Chapter III and section 14A, inter head set off of losses | 4, 28(i), 94(7), 14A, 71 |
| 376 | 2005-08-22 | ABN Amro Bank NV vs. Assistant Director of Income-tax, International Taxation-I | [2005] 97 ITD 89 (Kolkata) (SB)[22-08-2005] | allowability of interest paid by PE to HO outside India and TDS thereon | 37(1), 40(a)(i), 195, 201 |
| 377 | 2005-08-31 | Deputy Commissioner of Income-tax, Spl. Range-14 vs. Royal Jordanians Airlines | [2006] 98 ITD 1 (Delhi) (SB)[31-08-2005] | immunity from tax to a sovereign, interest under section 234C has been charged in notice of demand under section 156 but not in body of assessment order | 4, 234B, 234A, 234C, 154 |
| 378 | 2005-09-25 | Wall Street Construction Ltd. vs. Joint Commissioner of Income-tax, Special Range-12 | 4181 of 2000,4183 of 2000,4184 of 2000, IT APPEAL NOS. 4181, 4183 AND 4184 (MUM.) OF 2000 | allowability of Business expenditure where an assessee is following project completion | 37(1), 36(iii) |
| 379 | 2005-10-28 | Assistant Commissioner of Income-tax, CC-XXVIII vs. Surya Kanta Dalmia | [2005] 97 ITD 235 (Kolkata) (SB)[28-10-2005] | addition on account of disclosure in Voluntary Disclosure Scheme (VDIS), 1997 unsustainable where identity, creditworthiness and genuineness proved | 68 |
| 380 | 2005-11-03 | Dewan Chand Amrit Lal vs. Deputy Commissioner of Income-tax, Hissar Range | [2006] 98 ITD 200 (Chandigarh) (SB)[03-11-2005] | with regard to provisions of sections 271D and 271E, determination of period of limitation for purpose of section 275 | 275, 271D and 271E |
| 381 | 2005-11-09 | Vahid Paper Converters vs. Income-tax Officer, Vapi Ward-4, Daman | [2006] 98 ITD 165 (Ahmedabad – ITAT) (SB)[09-11-2005] | allowability of depreciation while computing deductions under Chapter VI-A | 80-I |
| 382 | 2005-11-25 | Housing & Urban Development Corpn. Ltd. vs. Joint Commissioner of Income-tax, Special Range-24 | [2006] 5 SOT 918 (Delhi) (SB)[25-11-2005] | taxability of investments and interest | 2(7), 5 |
| 383 | 2005-11-30 | Durga Prashad Goyal vs. Income-tax Officer, Ward-I, Moga | [2006] 98 ITD 227 (Amritsar) (SB)[30-11-2005] | initiation of reassessment proceedings on the basis of information from investigation wing | 147 |
| 384 | 2006-01-08 | Avada Trading Co. (P.) Ltd. vs. Assistant Commissioner of Income-tax, Spl. Circle 18(1) | [2006] 6 SOT 1 (Mumbai) (SB)[18-01-2006] | taxability of interest on refund under section 244A(1) | 244A, 143(1)(a) |
| 385 | 2006-01-20 | Joint Commissioner of Income-tax, Spl. Range-26 vs. Warner Bros. (F.E.) Inc. | [2006] 99 ITD 1 (Mumbai) (SB)[20-01-2006] | CBDT Instructions to subordinate authorities | 119 |
| 386 | 2006-02-20 | Deputy Commissioner of Income-tax vs. Maharashtra State Road Transport Corpn. | [2006] 100 ITD 187 (Mumbai) (SB)[20-02-2006] | scope of powers of High Powered Committee was constituted by Government of India | 254 |
| 387 | 2006-03-10 | Assistant Commissioner of Income-tax, Cir.1 (1), Ernakulam vs. Apollo Tyres Ltd. | [2006] 6 SOT 478 (Delhi) (SB)[10-03-2006] | order passed by a special bench can be rectified, taxability of gain earned on cancellation of foreign exchange forward contract and roll over charges | 254, 255 |
| 388 | 2006-03-16 | Kwality Milk Foods Ltd. vs. Assistant Commissioner of Income-tax | [2006] 100 ITD 199 (Chennai) (SB)[16-03-2006] | section 43B is curative in nature and as such retrospective | 43B |
| 389 | 2006-03-24 | Ashima Syntex Ltd. vs. Assistant Commissioner of Income-tax | [2006] 100 ITD 247 (Ahmedabad – ITAT) (SB)[24-03-2006] | allowability of expenditure incurred on issuance of wholly convertible debentures | 37(1) |
| 390 | 2006-03-24 | AMP Spg. & Wvg. Mills (P.) Ltd. vs. Income-tax Officer | [2006] 100 ITD 142 (Ahmedabad – ITAT) (SB)[24-03-2006] | speculative loss | 73 |
| 391 | 2006-03-29 | Joint Commissioner of Income-tax vs. Montgomery Emerging Markets Fund | [2006] 100 ITD 217 (Mumbai) (SB)[29-03-2006] | Set off-of from one source against income from another source under same head of income | 70 |
| 392 | 2006-04-07 | Atma Ram Properties (P.) Ltd. vs. Joint Commissioner of Income-tax | [2006] 8 SOT 741 (Delhi) (SB)[07-04-2006] | taxability of rental income and income from sale of land and building | 28, 28(i) |
| 393 | 2006-04-10 | Punjab State Industrial Development Corporation Ltd. vs. Deputy Commissioner of Income-tax, Special Range-II, Chandigarh | [2006] 102 ITD 1 (Chandigarh) (SB)[10-04-2006] | computing deduction under section 80M | 80M |
| 394 | 2006-04-26 | Merit Enterprises vs. Deputy Commissioner of Income-tax, Central Circle-1 | [2006] 101 ITD 1 (Hyderabad) (SB)[26-04-2006] | retrospective levy of surcharge on tax charged under section 113 in respect of undisclosed income of block period | 113, 158BC,113 |
| 395 | 2006-05-05 | Sudipto Sarkar vs. Deputy Commissioner of Income-tax | [2006] 101 ITD 229 (Kolkata) (SB)[05-05-2006] | Entertainment expenditure, motor car upkeep expenses | 37(1), 37(2), 37(2A) |
| 396 | 2006-05-17 | Deputy Commissioner of Income-tax vs. Oman International Bank SAOG | [2006] 100 ITD 285 (Mumbai) (SB)[17-05-2006] | no need to prove debt written off is indeed a bad debt, sanctity of Third Member decision and Special Bench decision | 36(1)(vii), 255 |
| 397 | 2006-05-19 | Indian Plywood Mfg. Co. Ltd. vs. Deputy Commissioner of Income-tax | [2006] 100 ITD 318 (Mumbai) (SB)[19-05-2006] | ascertained liability | 32AB |
| 398 | 2006-06-07 | Pallonji Shapoorji & Co. (P.) Ltd. vs. Deputy Commissioner of Wealth-tax, Special Range 23, Mumbai | [2006] 102 ITD 101 (Mumbai) (SB)[07-06-2006] | wealth tax – charge of tax | 3, 4 of wealth tax act |
| 399 | 2006-07-07 | Punitaben Karsanbhai Patel Oral Specific Deferred Family Trust vs. Income-tax Officer | [2006] 103 ITD 175 (Ahmedabad – ITAT) (SB)[07-07-2006] | once income of a trust, assessed on substantive basis and liability finally settled under Kar Vivad Samadhan Scheme, 1998, same income could not be again assessed in hands of corresponding beneficiaries who had been assessed on a protective basis | 263 |
| 400 | 2006-07-10 | Joint Commissioner of Income-tax vs. Peerless Developers Ltd. | [2006] 103 ITD 349 (Kolkata) (SB)[10-07-2006] | appeal not maintainable if tax effect is low even when it involves a legal issue | 253 |
| 401 | 2006-07-25 | Southern Travels vs. Assistant Commissioner of Income-tax | [2006] 103 ITD 198 (Chennai) (SB)[25-07-2006] | set-off brought forward depreciation against capital gains of current year not permissible | 32 |
| 402 | 2006-08-18 | Mange Ram Mittal vs. Assistant Commissioner of Income-tax | [2006] 103 ITD 389 (Delhi) (SB)[18-08-2006] | procedure for Block assessment in search cases | 158BC, 158BB |
| 403 | 2006-09-14 | R.M. Valliappan vs. Assistant Commissioner of Income-tax | [2006] 103 ITD 63 (Chennai) (SB)[14-09-2006] | taxability of a membership card of a stock exchange as a capital asset | 2(14) |
| 404 | 2006-09-29 | Deputy Commissioner of Income-tax, Circle II, Meerut vs. Padam Prakash (HUF) | [2007] 104 ITD 1 (Delhi) (SB)[29-09-2006] | sanctity of Third Member decision and Special Bench decision, point of taxation of enhanced compensation, disputed interest taxable when it is finally determined | 225,45,5 |
| 405 | 2006-10-06 | Joint Commissioner of Income-tax vs. Usha Martine Industries Ltd. | [2007] 104 ITD 249 (Kolkata) (SB)[06-10-2006] | adjustments for calculation of Minimum alternate tax and effect of wealth tax thereon | 115JA |
| 406 | 2006-10-19 | Inspecting Assistant Commissioner, (Assessment) Range IV-C, Mumbai vs. Saurashtra Trust | [2007] 106 ITD 1 (Mumbai) (SB)[19-10-2006] | exemption for Charitable or religious trust | 11, 2(15), 4(3)(i) of Indian Income-tax Act, 1922 |
| 407 | 2006-10-27 | Vijaysinh R. Rathod vs. Income-tax Officer, Ward-3, Vapi | [2007] 106 ITD 153 (Ahmedabad – ITAT) (SB)[27-10-2006] | taxability of sale of occupancy right | 45 , section 4 of the Dadra and Nagar Haveli Land Reforms Regulation 1971 |
| 408 | 2006-11-08 | Rajiv Piramal Investments (P.) Ltd. vs. Assistant Commissioner of Income-tax, Circle 5(6) | [2007] 106 ITD 67 (Mumbai) (SB)[08-11-2006] | diminution in market rate of shares has to be estimated on an appropriate and logical consideration of factual position | 48 |
| 409 | 2006-11-17 | Hiralal Lokchandani vs. Income-tax Officer, Jharsuguda Ward, Jharsuguda | [2007] 106 ITD 45 (Kolkata) (SB)[17-11-2006] | determination of fair market value of of asset | 55 |
| 410 | 2006-11-23 | Arihant Builders, Developers & Investors (P.) Ltd. vs. Assistant Commissioner of Income-tax, Circle I(1), Indore | Appeal No.952 of 1994 | procedure and constitution of Special Bench, issuance of notice U/s 143(2) after issuance of refund, Rejection of accounts, use of section 44AD as a guideline for purpose of applying a particular net profit | 255 , 143, 145 , 44AD |
| 411 | 2006-11-30 | Deputy Commissioner of Income-tax, Circle, Buland Shahr vs. Allied Construction | [2007] 105 ITD 1 (Delhi) (SB)[30-11-2006] | taxability of interest income on FDRs, Rejection of accounts, presumptive taxation where gross receipts exceeded prescribed limit | 56, 145, 44AD |
| 412 | 2007-01-12 | Samaj Kalyan Parishad, Modinagar vs. Income-tax Officer, Central Circle-XXVI, New Delhi | [2007] 105 ITD 29 (Delhi) (SB)[12-01-2007] | Exemption of income from property held under | 11, 2(15) and 13 |
| 413 | 2007-02-15 | Joint Commissioner of Income-tax, Special Range 25, Mumbai vs. Mukund Ltd. | [2007] 106 ITD 231 (Mumbai) (SB)[15-02-2007] | allowability of expenditure for obtaining leasehold rights | 37(1) |
| 414 | 2007-03-05 | Assistant Commissioner of Income-tax, Cir. 2(2), Cochin vs. Norasia Lines (Malta) Ltd. | [2007] 107 ITD 301 (Cochin) (SB)[05-03-2007] | applicability of interest, obligation to pay advance tax in case of a non-resident governed by section 172, Rectification of mistakes Apparent from records | 234B, 234C, 172 |
| 415 | 2007-03-06 | Assistant Commissioner of Income-tax vs. DHL Operations BV | [2007] 13 SOT 581 (Mumbai) (SB)[06-03-2007] | powers of the Tribunal | 255 |
| 416 | 2007-03-09 | Smt. Krishna Verma vs. Assistant Commissioner of Income-tax, Investigation Circle, Faridabad | [2007] 107 ITD 1 (Delhi) (SB)[09-03-2007] | validity and defects in notice issued under section 158BC | 158BC, 143, 148, 132 |
| 417 | 2007-03-14 | Deputy Commissioner of Income-tax, Range 8(3) vs. Syncome Formulations (I) Ltd. | [2007] 106 ITD 193 (Mumbai) (SB)[14-03-2007] | working of deduction under section 80HHC | 80HHC, 115JA |
| 418 | 2007-04-17 | Income-tax Officer, Ward-19(3)-4, Mumbai vs. Ms. Sushila M. Jhaveri | [2007] 107 ITD 327 (Mumbai) (SB)[17-04-2007] | allowability of exemption where more than one residential house purchased | 54, 54F |
| 419 | 2007-04-27 | Assistant Commissioner of Income-tax, Circle-I, Tirupur vs. Rogini Garments | [2007] 108 ITD 49 (Chennai) (SB)[27-04-2007] | Principle of legislative intention | 80HHC, 80-IA |
| 420 | 2007-07-09 | Y. Subbaraju & Co. vs. Assistant Commissioner of Income-tax | [2004] 91 ITD 118 (Bangalore) (SB)[09-07-2004] | Existence of material is a sine qua non for taking action under section 158BD | 158BD |
| 421 | 2007-07-20 | Deputy Commissioner of Income-tax, Circle 4(1) vs. Glaxo Smithkline Consumer Healthcare Ltd. | [2007] 107 ITD 343 (Chandigarh) (SB)[20-07-2007] | deduction under section 43B, in respect of payment of excise duty, tax etc | 43B |
| 422 | 2007-08-14 | Dhariwal Industries Ltd. vs. Assistant Commissioner of Income-tax (Inv.), Circle-2(1)/Additional Commissioner of Income-tax, Range-1, Pune | [2008] 111 ITD 379 (Pune) (SB)[14-08-2007] | meaning of the term ‘tobacco preparations’ and ‘chewing tobacco’ | 80-I, 80-IA |
| 423 | 2007-08-17 | Videsh Sanchar Nigam Ltd. vs. Commissioner of Income-tax, City-1, Mumbai | [2008] 111 ITD 190 (Mumbai) (SB)[17-08-2007] | concept of new undertaking | 80-IA |
| 424 | 2007-08-31 | Pradeep Agencies v. ITO | [2007] 18 SOT 12 (Delhi) (SB)/[2007] 111 TTJ 346 (Delhi) (SB) | taxation in the hands of the ‘right person’ | 167B, 67A |
| 425 | 2007-08-31 | Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Parmarth Dham Trust vs. Commissioner of Income-tax, Dehradun | [2008] 111 ITD 175 (Delhi) (SB)[31-08-2007] | deemed registration of trust if order granting/refusing registration not passed within stipulated time | 12AA, 12A |
| 426 | 2007-09-07 | Joint Commissioner of Income-tax, Special Range-16, Kolkata vs. ITC Ltd. | [2008] 112 ITD 57 (Kolkata) (SB)[07-09-2007] | allowability of business expenditure | 37(1), 37(2), 36(1)(iii), 40A(2) |
| 427 | 2007-10-18 | Rammanohar Singh vs. Assistant Commissioner of Income-tax, Circle Satna | [2008] 170 Taxman 79 (Jabalpur) (SB) (MAG)[18-10-2007] | allowability of Business expenditure where higher charges paid for obtaining substancial earnings | 37(1) |
| 428 | 2007-10-26 | New India Industries Ltd. vs. Assistant Commissioner of Income-tax, Circle 16(1), New Delhi | [2007] 18 SOT 51 (Delhi) (SB)/[2007] 112 TTJ 917 (Delhi)(SB) | Bad debts | 36(1)(vii), 36(1)(viia) |
| 429 | 2007-11-16 | Voltas Ltd. vs. Assistant Commissioner of Wealth-tax, Circle 7(3), Mumbai | [2008] 113 ITD 19 (Mumbai) (SB)[16-11-2007] | Deemed wealth | 4, 2(m) of wealth tax act 269UA of income tax act |
| 430 | 2007-11-30 | Medicare Investments Ltd. vs. Joint Commissioner of Income-tax, Special Range-20, New Delhi | [2008] 114 ITD 34 (Delhi) (SB)[30-11-2007] | allowability of deduction for loss incurred on sale of NCDs | 28 |
| 431 | 2007-11-30 | RBF Rig Corpn. LIC (RBFRC) vs. Assistant Commissioner of Income-tax, Circle-1, Dehradun | [2007] 109 ITD 141 (Delhi) (SB)[30-11-2007] | taxability of payment of tax on behalf of employee as a non-monetary perquisite | 10(10CC), 17(2)(iv) |
| 432 | 2008-02-15 | Aquarius Travels (P.) Ltd. vs. Income-tax Officer, Co. Ward-2(3), New Delhi | [2008] 111 ITD 53 (Delhi) (SB) | Retrospective applicability of section 14A, as amended by Finance Act, 2002 | Section 14A of IT Act |
| 433 | 2008-02-15 | Amway India Enterprises vs. Deputy Commissioner of Income-tax, Circle-1(1), New Delhi | [2008] 111 ITD 112 (Delhi – Trib.) | (i) Criteria for deciding nature of expenditure as to whether it is capital or revenue? (ii) Depreciation on Computer Software |
Section 37(1) and 32 of IT Act |
| 434 | 2008-02-20 | Narang Overseas (P.) Ltd. vs. Assistant Commissioner of Income-tax, Central Circle 36, Mumbai | [2008] 111 ITD 1 (Mumbai) (SB) | Taxability of mesne profit | Section 4 of IT Act |
| 435 | 2008-03-01 | Sumit Bhattacharya vs. Assistant Commissioner of Income-tax, Circle 16(1), Mumbai | [2008] 112 ITD 1 (Mumbai) (SB) | Taxability of amount received on redemption of ‘Stock Appreciation Rights’ granted by employer | Section 15 r/w. 56 and 45 of IT Act |
| 436 | 2008-03-07 | Income-tax Officer, Ward-I, Murshidabad vs. Kenaram Saha & Subhash Saha | [2009] 116 ITD 1 (Kolkata) (SB) | Cash payments exceeding prescribed limits | Section 40(3) of IT Act, r/w Rule 6DD of the IT Rules |
| 437 | 2008-03-28 | Assistant Commissioner of Income-tax, Central Circle-13, New Delhi vs. Mayur Recreational & Development Ltd. | [2008] 113 ITD 181 (Delhi) (SB) | Income from House Property – Estimation of ALV | Section 23 of IT Act |
| 438 | 2008-05-09 | Gujarat Credit Corpn. Ltd. vs. Assistant Commissioner of Income-tax, Circle-4, Ahmedabad | [2008] 113 ITD 133 (Ahmedabad – ITAT) (SB) | (i) Limitation Period for completion of assessment, in light of proviso to section 147 (ii) Non-disclosure of primary facts – whether re-opening justified? (iii) Speculation Loss – Non delivery of shares (iv) Penalty – For concealment of income |
Section 73, 147, 153 and 271(1)(c) of IT Act |
| 439 | 2008-05-30 | Shri Kamrej Vibhag Sahakari Khand Udyog Mandli Ltd. vs. Income-tax Officer, TDS 2, Surat | [2008] 113 ITD 539 (Ahmedabad – ITAT) (SB) | Deduction of tax at source – payment to Contractors/sub-contractors | Section 194C of the IT Act |
| 440 | 2008-06-05 | B.G. Chitale vs. Deputy Commissioner of Income-tax, Special Range 3, Solapur | [2008] 115 ITD 97 (Pune) (SB) | Whether process of standardization and pasteurization of milk does not amount to manufacture/production | Section 80-I, r/w. section 80HHA of IT Act |
| 441 | 2008-06-06 | Smt. Krishna Verma vs. Assistant Commissioner of Income-tax, Investigation Circle, Faridabad | [2008] 113 ITD 655 (Delhi) (SB) | Time limit for completion of Block assessment in search cases | Section 158BE r/w. section 32 of IT Act |
| 442 | 2008-07-11 | Income-tax Officer, Ward 11(1), New Delhi vs. Ekta Promoters (P.) Ltd. | [2008] 113 ITD 719 (Delhi) (SB) | Whether provisions of section 234D are substantive and they cannot be applied retrospectively | Section 234D of IT Act |
| 443 | 2008-07-25 | Manoj Aggarwal vs. Deputy Commissioner of Income-tax, Central Circle 3, New Delhi | [2008] 113 ITD 377 (Delhi) (SB) | Undisclosed Income and Undisclosed Investment – Block assessment in search cases – Procedure | Section 69 r. w. s. 68 & 69B, section 158B, section 158BD r. w. s. 158BC & 147, section section 143 r. w. s. 158BD and section 68 of IT Act |
| 444 | 2008-08-22 | Assistant Commissioner of Income-tax, Circle 16(1), Mumbai vs. Prakash L. Shah | [2008] 115 ITD 167 (Mumbai) (SB) | (i) Whether foreign exchange fluctuation gain is part of ‘Export turnover’ and cannot be treated as ‘Income from other sources’ (ii) Whether provision of section 155(13) has an overlapping effect on provisions of section 80HHC |
Section 80HHC and Section 155 of IT Act |
| 445 | 2008-08-25 | Assistant Commissioner of Income-tax, Circle III, Ferozepur vs. Sonu Verma | [2008] 115 ITD 37 (Amritsar) (SB) | Procedure for Block assessment in search cases | Section 158BC r/w. section 132 of IT Act |
| 446 | 2008-09-12 | Deputy Commissioner of Income-tax vs. Zaveri & Co. Exports | [2008] 119 TTJ 1 (Ahmedabad – ITAT) (SB) | Treatment of DEPB receipt while computing deduction under section 80HHC | Section 80HHC of IT Act |
| 447 | 2008-09-19 | Gujarat Gas Financial Services Ltd. vs. Assistant Commissioner of Income-tax, Circle-4, Ahmedabad | [2008] 115 ITD 218 (Ahmedabad – ITAT) (SB) | (i) Interest Tax – Financial Company – Finance Lease, Inter Corporate Deposit & interest on delayed payment by debtors (ii) Income Tax – Bad Debts |
Section 2(5B) and 2(7) of Interest Tax Act and 36(1)(vii) r. w. s. 36(2) of Income Tax Act |
| 448 | 2008-09-26 | Deputy Commissioner of Income-tax, Circle-II, Meerut vs. Padam Prakash (HUF) | [2009] 117 ITD 129 (Delhi) (SB) | Scope of section 254(2) | Section 254 of IT Act |
| 449 | 2008-10-17 | Assistant Commissioner of Income-tax, Ahmedabad Circle-1, Ahmedabad vs. Ashima Syntex Ltd. | [2009] 117 ITD 1 (Ahmedabad – ITAT) (SB) | Business expenditure – Year in which deductible | Section 37(1) of IT Act |
| 450 | 2008-10-20 | Income-tax Officer, Ward 6(2)(2), Mumbai vs. Daga Capital Management (P.) Ltd. | [2009] 117 ITD 169 (Mumbai) (SB) | 14A – shares held as stock in trade | Section 14A of IT Act |
| 451 | 2008-11-19 | Assistant Commissioner of Income-tax, Circle-33, Mumbai vs. Bhaumik Colour (P.) Ltd. | [2009] 118 ITD 1 (Mumbai) (SB) | Deemed dividend u/s. 2(22)(e) | Section 2(22)(e) of IT Act |
| 452 | 2008-12-29 | Maruti Countrywide Auto Financial Services Ltd. vs. Income-tax Officer, Ward 6(2), Delhi | [2009] 29 SOT 151 (Delhi) (SB) | Meaning of Interest | Section 2(7) r/w. 8(2) of Interest Tax Act |
| 453 | 2009-01-14 | Kuber Tobacco Products (P.) Ltd. vs. Deputy Commissioner of Income-tax, Co. Circle 5(1), New Delhi | [2009] 28 SOT 292 (Delhi) (SB) | Notice deemed to be valid in certain circumstances | section 292BB of IT Act |
| 454 | 2009-03-05 | J.M. Baxi & Co. vs. Deputy Director of Income-tax (Intl. Tax)-2(1), Mumbai | [2009] 117 ITD 131 (Mumbai) (SB) | Time-limit for issuance of notice u/s. 148 | Section 149 r/w. 163 of IT Act |
| 455 | 2009-03-06 | Income-tax Officer, Company Ward-VI(1), Chennai vs. Sak Soft Ltd. | [2009] 30 SOT 55 (Chennai) (SB) | reight, telecom charges or insurance – Deduction 10B | Section 10B of IT Act |
| 456 | 2009-04-06 | Brahma Associates vs. Joint Commissioner of Income-tax (OSD), Circle 4, Pune | [2009] 119 ITD 255 (Pune) (SB) | Fulfillment of conditions u/s. 80-IB | Section 80-IB of IT Act |
| 457 | 2009-04-24 | Rajalakshmi Mills Ltd. vs. Income-tax Officer, Company Circle III, Coimbatore | [2009] 31 SOT 353 (Chennai) (SB) | (i) Inquiries u/s. 263 (ii) Disallowance of Gratuity |
Section 263 and 40A(7) of IT Act |
| 458 | 2009-06-23 | Assistant Commissioner of Income-tax, Range – II, Moradabad vs. Hindustan Mint & Agro Products (P.) Ltd. | [2009] 119 ITD 107 (Delhi) (SB) | Deduction of Profits and gains from industrial undertakings, etc., after certain dates/infrastructure undertakings | Section 80-IA and 80HHC of IT Act |
| 459 | 2009-07-10 | Tata Communications Ltd. vs. Joint Commissioner of Income-tax, Special Range 1, Mumbai | [2009] 121 ITD 384 (Mumbai) (SB) | Application u/s. 254(2) | Section 254 of IT Act |
| 460 | 2009-07-31 | Shree Capital Services Ltd. vs. Assistant Commissioner of Income-tax, Circle-5, Kolkata | [2009] 121 ITD 498 (Kolkata) (SB) | Speculative Transactions u/s. 43(5) | Section 43(5) of IT Act |
| 461 | 2009-08-11 | Topman Exports vs. Income-tax Officer, (OSD), 14(2), Mumbai | [2009] 33 SOT 337 (Mumbai) (SB) | (i) Business Income – DEPB Scheme – DFRC (ii) Deduction u/s. 80HHC (iii) Income form other sources – Interest on surplus funds |
Section 28(iiid), 28(iiie), 80HHC and 56 of IT Act |
| 462 | 2009-08-13 | Asstt. Commissioner of Income-tax vs. Subhash Verma | [2009] 125 TTJ 865 (Delhi) (SB) | Undisclosed Income and Undisclosed Expenditure – Block assessment in search cases | Section 158B and 69C of IT Act |
| 463 | 2009-09-15 | Concept Creations vs. Additional Commissioner of Income-tax, Range, Panipat | [2009] 120 ITD 19 (Delhi) (SB) | Can President, Senior Vice-President, Vice-President and Member of Tribunal practice before Tribunal | Section 254 of IT Act and Rule 13E of ITAT Members (Recruitment and Conditions of Service) Rules, 1963 |
| 464 | 2009-10-16 | Kailash Nath & Associates vs. Income-tax Officer, Ward 31(2), New Delhi | [2009] 121 ITD 563 (Delhi) (SB) | Accrual of Income | Section 5, r.w.s. 28(ii) and 4 of IT Act |
| 465 | 2009-10-16 | Deputy Commissioner of Income-tax, 12(2) vs. Manjula J. Shah | [2010] 35 SOT 105 (Mumbai) (SB) | Indexation u/s. 48 in case of capital assets acquired by way of gift | Section 48 of IT Act |
| 466 | 2009-10-30 | Assistant Commissioner of Income-tax, Central Circle-18, New Delhi vs. Sushila Milk Specialities (P.) Ltd. | [2010] 122 ITD 48 (Delhi) (SB) | Inquiry before assessment – special audit u/s. 142(2A) | Section 142(2A) of IT Act |
| 467 | 2009-11-27 | Income-tax Officer vs. Padam Prakash (HuF) | [2010] 127 TTJ 311 (Delhi) (SB) | Scope of section 254(2) | Section 254 of IT Act |
| 468 | 2010-01-04 | DLF Universal Ltd. vs. Deputy Commissioner of Income-tax, Special Range (Cent.)-I, New Delhi | [2010] 36 SOT 1 (Delhi) (SB) | Capital Gains – stock-in-trade converted into a capital asset and contributed to a firm as capital contribution | section 2(47) of IT Act |
| 469 | 2010-01-22 | Maharashtra State Co-operative Bank Ltd. vs. Assistant Commissioner of Income-tax, Circle 1(3), Mumbai | [2010] 38 SOT 325 (Mumbai) (SB) | section 80P vis-a-vis business of banking, | section 80P of IT Act |
| 470 | 2010-03-19 | CLC & Sons (P.) Ltd. vs. Assistant Commissioner of Income-tax, Circle 3(1), New Delhi | [2010] 38 SOT 439 (Delhi) (SB) | Scope of section 253 | Section 253 of IT Act |
| 471 | 2010-04-07 | Triumph Securities Ltd. vs. Deputy Commissioner of Income-tax, Central Circle 40, Mumbai | [2010] 39 SOT 139 (Mumbai) (SB) | Block assessment in search cases – Computation of Undisclosed income | Section 69, 132, 142, 158B and 158BB of IT Act |
| 472 | 2010-04-09 | Joint Commissioner of Income-tax1 vs. Thirani Chemicals Ltd. | [2010] 40 SOT 530 (Delhi) (SB) | Deduction of Profits and gains from hotels or industrial undertakings, etc., in backward areas | Section 80HH r. w. s. 80-I of IT Act |
| 473 | 2010-05-26 | Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax, Company Circle-IV(1), Chennai-34 vs. Mahindra Holidays & Resorts (India) Ltd | [2010] 39 SOT 438 (Chennai) (SB) | Accrual of Income | Section 5 of IT Act |
| 474 | 2010-06-30 | Income-tax Officer, Ward 3, Panchkula vs. Raghbir Singh (HUF) | [2010] 42 SOT 112 (Chandigarh) (SB) | Liability to pay interest u/s. 234A and 234B | Section 234A and 234B of IT Act |
| 475 | 2010-06-30 | Deputy Commissioner of Income-tax, Circle 1(3), Mumbai vs. Times Guaranty Ltd. | [2010] 40 SOT 14 (Mumbai) (SB) | Set off of Unabsorbed depreciation | Section 32(2) of IT Act |
| 476 | 2010-07-02 | Rain Commodities Ltd. vs. Deputy Commissioner of Income-tax, Circle-3(1), Hyderabad | [2010] 40 SOT 265 (Hyderabad) (SB) | Power of examining books of accounts for computing book profit of a company under section 115JB | Section 115JB r. w. s. 115J of IT Act |
| 477 | 2010-07-09 | Deputy Commissioner of Income-tax, 2(1), Mumbai vs. Datacraft India Ltd. | [2010] 40 SOT 295 (Mumbai) (SB) | Allowance of Depreciation – routers/switches | Section 32 of IT Act |
| 478 | 2010-07-14 | V.K. Natesan vs. Deputy Commissioner of Income-tax, Central, Circle-2, Kochi | [2011] 9 taxmann.com 76 (Cochin) (SB) | Revision of orders prejudicial to interests of revenue – two possible view | Section 263, r. w. s. 271(1)(c) and 275 of IT Act |
| 479 | 2010-07-16 | Deputy Commissioner of Income-tax, Range 7(2), Mumbai vs. Shreyas S. Morakhia | [2010] 40 SOT 432 (Mumbai) (SB) | Allowabality of bad debts written off | Section 36(1)(vii) of IT Act |
| 480 | 2010-07-30 | Tecumseh India (P.) Ltd. vs. Additional Commissioner of Income-tax, Special Range-5, New Delhi | [2010] 127 ITD 1 (Delhi) (SB) | Non-compete fee – revenue expenditure – Allowability | Section 37(1) of IT Act |
| 481 | 2010-08-13 | Deputy Commissioner of Income-tax (International Taxation)-1(1), Mumbai vs. Bank of Bahrain & Kuwait | [2010] 41 SOT 290 (Mumbai) (SB) | (i) Business Loss – Forward Contract (ii) Income – Accrual -Guarantee Commission (iii) Disallowance – 14A |
Section 28(i), 5 and 14A of IT Act |
| 482 | 2010-11-02 | Zylog Systems Ltd. vs. Income-tax Officer, Company Ward- III | [2011] 128 ITD 105 (Chennai) (SB) | Deduction – 10B – Export oriented undertaking | Section 10B of IT Act |
| 483 | 2010-11-10 | Sulzer India Ltd. vs. Joint Commissioner of Income-tax – Range 8(3), Mumbai | [2010] 42 SOT 457 (Mumbai) (SB) | Remission or cessation of trading liability | Section 41(1) of IT Act |
| 484 | 2011-01-07 | Shri Padam Prakash (HUF) vs. Income-tax Officer, Ward-2(1), Meerut | [2011] 9 taxmann.com 178 (Delhi) (SB) | Subsequent application u/s. 254(2)-Tribunal-Power to entertain | Section 254 of IT Act |
| 485 | 2011-03-04 | Rajeev Sureshbhai Gajwani vs. Assistant Commissioner of Income-tax, Circle-6, Baroda | [2011] 129 ITD 145 (Ahmedabad – ITAT) (SB) | Deductions – Profits and gains from export of computer software – Non-discrimination – Non resident Assessee | Section 80HHE of IT Act read with article 26 of DTAA between India and USA |
| 486 | 2011-03-29 | V.K. Natesan vs. Deputy Commissioner of Income-tax, Central, Circle-2, Kochi | [2011] 130 ITD 19 (Mumbai) (SB) | Power of Tribunal to extend stay of demand beyond period of 365 days | Section 254 of IT Act |
| 487 | 2011-04-25 | Income-tax Officer-22(3)(4) vs. United Marine Academy | [2011] 130 ITD 113 (Mumbai) (SB) | Depreciable Asset – Provisions of section 50C | Section 50C r. w. s. 50 of IT Act |
| 488 | 2011-05-06 | Assistant Commissioner of Income-tax, Range-I, Dehradun vs. Clough Engineering Ltd. | [2011] 11 taxmann.com 70 (Delhi) (SB) | Double taxation relief – Where agreement exists | Section 90 of IT Act read with articles 7 and 11 of the DTAA between India and Australia |
| 489 | 2011-06-22 | Dalal Broacha Stock Broking (P.) Ltd. vs. Additional Commissioner of Income-tax Range 4(1), Mumbai | [2011] 11 taxmann.com 426 (Mumbai) (SB) | Allowabality – Bonus or commission | Section 36(1)(ii) of IT Act |
| 490 | 2011-08-10 | Deputy Commissioner of Income-tax, Circle 8(2) Mumbai vs. Summit Securities Ltd. | [2011] 12 taxmann.com 372 (Mumbai) (SB) | Procedure of Appellate Tribunal | Section 255 of IT Act |
| 491 | 2011-08-12 | Deputy Commissioner of Income-tax, C.C. XX vs. Rajesh Kumar Drolia | [2011] 12 taxmann.com 410 (Kolkata) (SB) | Profits and gains from industrial undertakings other than infrastructural development undertakings | Section 80IB of IT Act |
| 492 | 2011-12-09 | Nandi Steels Ltd. vs. Assistant Commissioner of Income-tax, Circle-12(2), Bangalore | [2012] 17 taxmann.com 93 (Bangalore) (SB) | Carry forward and set-off of business losses | Section 70 of IT Act |
| 493 | 2012-02-13 | Assistant Commissioner of Income-tax Circle 2(3), Hyderabad v. Dr. B.V. Raju |
[2012] 135 ITD 1 (Hyderabad) (SB) | Taxability of non-compete fee | 28(va) |
| 494 | 2012-03-07 | Deputy Commissioner of Income tax, Circle 8(2) v. Summit Securities Ltd |
[2012] 135 ITD 99 (Mumbai) (SB) | Computation of capital gains – Slump Sale | 50B |
| 495 | 2012-03-14 | IndusInd Bank Ltd. v. Additional Commissioner of Income-tax, Special Range-15, Mumbai |
[2012] 135 ITD 165 (Mumbai) (SB) | Depreciation in the case of lease | 32 |
| 496 | 2012-03-28 | Maral Overseas Limited v. Additional Commissioner of Income-Tax |
[2012] 136 ITD 177 (Indore – Trib.) (SB) | Deduction u/s 10B | 10B |
| 497 | 2012-03-30 | Tulip Hotels (P.) Ltd. v. Deputy Commissioner of Income-tax* |
[2012] 136 ITD 1 (Mumbai) (SB) | Scope of Third member judgment | 255 |
| 498 | 2012-03-30 | Sumitomo Mitsui Banking Corpn v. Deputy Director of Income-tax (IT), Range-2(1), Mumbai |
[2012] 136 ITD 66 (Mumbai) (SB) | Taxability & deductibility of interest | 4 |
| 499 | 2012-05-21 | All Cargo Global Logistics Ltd. v. Deputy Commissioner of Income-tax, Central Circle-44 |
[2012] 137 ITD 26 (Mumbai) (SB) | Term – ”aggrieved” | 253 |
| 500 | 2012-05-25 | Vishnu Anant Mahajan v. Assistant Commissioner of Income-tax, Circle 5, Baroda |
[2012] 137 ITD 189 (Ahmedabad – ITAT) (SB) | Application of 14A | 14, 14A |
| 501 | 2012-05-30 | Golden Tobacco Ltd. v. Assistant Commissioner of Income-tax |
[2012] 147 TTJ 1 (Mumbai) (SB)[30-05-2012] | Scope of directions of special bench ruling | 254 |
| 502 | 2012-06-11 | Assistant Commissioner of Income-tax, Central Circle-2, Jodhpur v. Shree Ram Lime Products Ltd |
[2012] 137 ITD 220 (Jodhpur) (SB) | Time limit for completion of block assessment | 158BE |
| 503 | 2012-07-06 | All Cargo Global Logistics Ltd. v. Deputy Commissioner of Income-tax, Central Circle-44 |
[2012] 137 ITD 287 (Mumbai) (SB) | Scope of search proceeding & Deduction u/s 80-IA | 80IA, 153A |
| 504 | 2012-07-20 | Madhu Jayanti International Ltd. v. Deputy Commissioner of Income-tax, Circle -1, Kolkata |
[2012] 137 ITD 377 (Kolkata) (SB) | Applicability of deduction u/s 10A to blending & processing of tea | 10A, 10AA, 10B |
| 505 | 2012-08-03 | Deputy Commissioner of Income-tax-8(3) v. Sulzer India Ltd.Deputy Commissioner of Income-tax-8(3) |
[2012] 138 ITD 1 (Mumbai) (SB) | Questions before Special bench | 254 |
| 506 | 2012-08-10 | Kotak Mahindra Capital Co. Ltd. v. Assistant Commissioner of Income-tax, Range 3(2) |
[2012] 138 ITD 57 (Mumbai) (SB) | Applicability of Sec 74(1) | 74 |
| 507 | 2012-09-07 | Sardar Sarovar Narmada Nigam Ltd. v. Assistant Commissioner of Income-tax, Gandhinagar Circle, Gandhinagar |
[2012] 138 ITD 203 (Ahmedabad – ITAT) (SB) | Setting up of business | 37(1) |
| 508 | 2012-10-26 | Vinod Kumar Jain v. Income-tax Officer-Ward-1(3), Jammu* |
[2012] 140 ITD 1 (Amritsar) (SB) | Refund of excise duty | 4 |
| 509 | 2012-11-30 | Saffire Garments v. Income-tax Officer, Ward 2, Gandhidham |
[2013] 140 ITD 6 (Rajkot) (SB) | Deduction u/s 10A | 10A |
| 510 | 2013-04-17 | Gujarat Gas Financial Services Ltd. v. Assistant Commissioner of Income-tax, Circle – 4, Ahmedabad |
[2013] 142 ITD 21 (Ahmedabad – Trib.) (SB) | Set aside for determining the nature of lease | 2, 28 |
| 511 | 2013-07-16 | Biocon Ltd. v. Deputy Commissioner of Income-tax (LTU), Bangalore |
[2014] 144 ITD 21 (Bangalore – Trib.) (SB) | Discount on ESOP | 37 |
| 512 | 2013-09-06 | Bharti Auto Products v. Commissioner of Income-tax-II, Rajkot |
[2013] 145 ITD 1 (Rajkot – Trib.) (SB) (TRIB.) | Liability of a seller for collection of tax at source u/s 206C | 260C |
| 513 | 2014-03-25 | Alkaben B. Patel v. Income-tax Officer, Ward -14(2), Ahmedabad* |
[2014] 148 ITD 31 (Ahmedabad – Trib.) (SB) | Term – ‘month’ | 54EC, General Clauses Act |
| 514 | 2014-05-23 | Nanubhai D. Desai v. Assistant Commissioner of Income-tax, Central Circle, Surat |
[2014] 149 ITD 16 (Ahmedabad – Trib.) (SB) | Powers of ITAT | 254 |
| 515 | 2015-10-16 | National Agricultural Co-Operative Marketing Federation of India Ltd. v. Joint Commissioner of Income-tax, Range-32, New Delhi National Agricultural Co-Operative Marketing Federation of India Ltd. |
[2016] 156 ITD 11 (Delhi – Trib.) (SB) | Year of claim of deduction | 37(1) |
| 516 | 2016-07-15 | Instrumentarium Corporation Ltd vs. Assistant Director of Income-tax (International taxation) | [2016] 179 TTJ (Kol)(SB) 665 [15-07-2016] | Applicability of Chapter X – ALP adjustment possible – even if no income is reported | 92 & 92C |
| 517 | 2016-12-02 | Neptune Developers & Construction (P.) Ltd., In re vs. [Income tax settlement commission] | [2017] 79 taxmann.com 134 (ITSC – Mumbai) (SB) [02-12-2016] | Admission of application to SetCom – if additional income disclosed in application exceeds threshold limits | 245C |
| 518 | 2017-01-20 | Deputy Commissioner of Income-tax, Company Circle I(2), Chennai vs. Bharat Overseas Bank Ltd. | [2017] 81 taxmann.com 179 (Chennai – Trib.) (SB) [20-01-2017] | Interest-tax collected – will not form part of chargeable interest | 6 of Interest-tax Act, 1974 |
| 519 | 2017-02-14 | Assistant Commissioner of Income-tax, Circle-16(2), Hyderabad vs. Progressive Constructions Ltd. | [2018] 92 taxmann.com 104 (Hyderabad – Trib.) (SB) [14-02-2017] | Construction of road on BOT basis – eligible for depreciation – no amortisation of construction costs
S/14A disallownace to be restricted to exempt income |
32(1)(ii), 37(1), 14A Circular 9 / 2014 |
| 520 | 2017-06-16 | Assistant Commissioner of Income-tax, Circle 17 (1), New Delhi vs. Vireet Investment (P.) Ltd. | [2017] 82 taxmann.com 415 (Delhi – Trib.) (SB) [16-06-2017] | Book Profits – computation of disallowance u/s 14A
S/14A disallownace to be restricted to exempt income |
115JB r.w.s 14A
14A r.w. Rule 8D |
| 521 | 2017-09-26 | Claris Life Sciences Ltd. vs. Deputy Commissioner of Income-tax, (OSD), Ahmedabad | [2017] 86 taxmann.com 56 (Ahmedabad – Trib.) (SB) [26-09-2017] | Penalty payable when no self assessment tax paid on filing original return | 221 r.w.s 140A |
| 522 | 2018-04-30 | Assistant Commissioner of Income-tax, Circle-4, Ahmedabad vs. Goldmine Shares and Finance (P.) Ltd. | [2008] 113 ITD 209 (Ahmedabad – ITAT) (SB) | Computation of deduction u/s. 80-IA, after deduction of notional b/f losses and depreciation of eligible business | Section 80-IA of IT Act |
| 523 | 2018-06-05 | Nokia Networks OY vs. Joint Commissioner of Income-tax | [2018] 194 TTJ (Del)(SB) 137 [05-06-2018] | Permanent establishment – activities carried out are of preparatory and auxiliary nature | Section 90, Art 5 of India-Finland DTAA |
| 524 | 2018-06-13 | Deepak Sales & Properties (P.) Ltd. vs. Additional Commissioner of Income-tax, Circle 9(1), Mumbai | [2018] 95 taxmann.com 166 (Mumbai) (SB) [13-06-2018] | Penalty – accepting cash loans without proving necessity | 269SS r.w.s 271D |
| 525 | 2018-07-09 | Deputy Commissioner of Income-tax, Circle-2 (1), Hyderabad vs. Inventaa Industries (P.) Ltd. | [2018] 95 taxmann.com 162 (Hyderabad – Trib.) (SB) [09-07-2018] | Income from production and sale of Mushrooms is agricultural income | 2(1A) |
| 526 | 2018-07-19 | CLC & Sons (P.) Ltd. vs. Assistant Commissioner of Income-tax, Circle- 3 (1), New Delhi | [2018] 95 taxmann.com 219 (Delhi – Trib.) (SB) [19-07-2018] | Depreciation available on genuine Goodwill | 32 |
| 527 | 2018-10-09 | Virudhunagar District Central Co-operative bank Ltd vs. Income Tax Officer | [2018] 196 TTJ (Chennai)(SB) 921 [09-10-2018] | Co-operative society carrying on banking business not liable to deduct TDS on interest paid | 194A(3) |
| 528 | 2018-12-26 | Doshi Accounting services (P) Ltd vs. Deputy Commissioner of Income-tax | [2019] 202 TTJ (Ahd)(SB) 845 [26-12-2018] | Applicability of Chapter X – Even if income is exempt under Section 10A – Arm’s Length Price to be determined | 10A r.w.s. 92C |
| 529 | 2019-02-25 | Assistant Commissioner of Income-tax, Cir. 6, Ahmedabad vs. Himanshu vs. Shah | [2019] 104 taxmann.com 279 (Ahmedabad – Trib.) (SB) [25-02-2019] | Deductions – Infrastructure undertakings (franchisee of telecom service provider) | 80-IA(4)(ii) |
| 530 | 2019-03-07 | GTC Industries Ltd. vs. Assistant Commissioner of Income-tax, CC-IX, Mumbai | [2017] 80 taxmann.com 284 (Mumbai) (SB) [07-03-2019] | Unexplained investments | 69 |
| 531 | 2019-04-18 | Assistant Commissioner of Income-tax, B.K. Circle, palanpur vs. People’s Co.Op. Credit Society Ltd. | [2019] 107 taxmann.com 53 (Ahmedabad – Trib.) (SB) [18-04-2019] | Deductions – Income from Co-op. Soc – Relief | 80P(2)(a)(i) / 80P(4) |
| 532 | 2019-10-24 | Doshi Accounting services (P) Ltd vs. Deputy Commissioner of Income-tax | [2019] 197 TTJ (Ahd)(SB) 273 [24-10-2019] | Stay on recovery of outstanding demand extended as delay not due to assessee | 254(2A) |