| Sr |
Authority |
Section/Rules |
Ratio(s) |
| Sr |
Citation |
Subject(s) |
Case(Name of Assessee) |
| 1.1 |
DEL ITAT |
192, ITA 61 |
Revenue never brought to the notice of 'a', that amt. came within purview
of TDS-Penalty not justified. |
| 1.2 |
62 TTJ 268 |
T.D.S |
K.L.M Royal Dutch Airline |
| 2.1 |
GAB HC |
147, 148 ITA 61 |
Court can not go into the sufficiency or adequacy of the
material. |
| 2.2 |
154 Taxmann 192 |
Reassessment |
Anant Kumar Saharia |
| 3.1 |
ALL HC |
5, ITA 61 |
Collection of amount towards charity - not income |
| 3.2 |
146 CTR 489 |
Income |
Meerut Biri Factory. |
| 4.1 |
KAR HC |
37, ITA 61 |
Expenses to ensure sound functioning of mill and replacement of
old machinery revenue expenses.. |
| 4.2 |
99 Taxnann 93 |
Bus Exp. |
Co-op Sugar Ltd. |
| 5.1 |
CAL HC |
133(6) IA 61 |
No 'info' can be called for when no proceeding is pending. |
| 5.2 |
231 ITR 612 |
Power |
Grindlays Bank Ltd.. |
| 6.1 |
HP HC |
139(9) ITA 61 |
"A" reliance on circular wrong and CBDT instruction can not prevail
over statue. |
| 6.2 |
231 ITR 556 |
Defecive Return |
H.P State Forest Corprn Ltd. |
| 7.1 |
BOM ITAT |
4, ITA 61 |
Amount received on transfer of trade mark - Capital Receipt |
| 7.2 |
64 ITD 232 |
Basic of charge |
Voltas Ltd. |
| 8.1 |
AP HC |
201 ITA 61 |
Penalty not applicable to a case of deduction of tax at lesser amount. |
| 8.2 |
99 Taxmann 475 |
Penalty |
P.V. Rajgopal |
