Income Tax Rules

The appellant, a civil servant in the Cooperative Societies department, claimed that Government Order No. 559 (May 4, 1961) entitled him to a promotion to Deputy Registrar in 1965 under the principle of reservation extended to all cadres. He filed a representation petition in 1977, which the Administrative Tribunal dis…

K.C. Joshi was appointed as Store Keeper in the Oil and Natural Gas Commission (ONGC) and, after completing his probation, was placed on the regular establishment. He was an active trade‑union worker and, following union actions, his services were terminated on 29 December 1967 with one month’s pay in lieu of notice, t…

The assessee filed its return for AY 2006-07 under the E‑Module scheme and the Assessing Officer issued a notice under section 143(2) of the Income Tax Act on 5 Oct 2007 to the address recorded in the PAN database. The assessee claimed that it had changed its registered address and that the notice was therefore not ser…

The firm Amar Singh Gowamal & Sons, originally registered under the Income Tax Act, 1922 up to assessment year 1961‑62, altered its partnership constitution on 8 November 1961. It applied for registration under the Income Tax Act, 1961 on 29 September 1962 (Form UA). The Income‑Tax Officer rejected the application invo…

Mahendra Mills, a company, did not claim depreciation in its return for the assessment year 1974-75 and also failed to furnish the prescribed particulars under Section 34 of the Income‑Tax Act. The Income‑Tax Officer nevertheless allowed a depreciation deduction, which was set aside by the Commissioner of Income Tax (A…

The Revenue sought to levy block assessments for AY 2004-05 to 2009-10 after conducting a search of M/s Spacewood Furnishers Pvt. Ltd. under Section 132 of the Income Tax Act. The High Court of Delhi set aside the warrant of authorization, holding that the satisfaction notes were inadequate and possibly manipulated, an…

Murari Mohan Deb, a Class IV forester of the Tripura Government, was compulsorily retired in 1962 by the Chief Forest Officer. He challenged the order, alleging denial of a fair hearing and violation of natural‑justice principles. The respondents contended that compulsory retirement is not a dismissal under Art. 311(2)…

Morgan Stanley & Co. (MSCo) sought an advance ruling on whether it had a permanent establishment (PE) in India through its Indian subsidiary, Morgan Stanley Advantage Services Pvt Ltd (MSAS), and on the appropriate transfer pricing method for the services rendered. The Authority for Advance Rulings (AAR) held that MSCo…

The appellants, assessors under the Income Tax Act, challenged the interpretation of Section 269UA(b) regarding the calculation of "apparent consideration" for immovable property transferred to the Central Government. They argued that the discount should be computed for the period between the Government's payment of th…

The appellant, the Commissioner of Income Tax, challenged the assessment of film producer Joseph Valakuzhy who claimed a carry‑forward of amortisation expenses under Rule 9A of the Income Tax Rules for a feature film that was not exhibited for 180 days and did not recover its production cost. The revenue argued that th…

Mis. Palam Gas Service, engaged in LPG cylinder business, received freight payments from Indian Oil and paid subcontractors but failed to deduct tax at source under Section 194C. The Assessing Officer disallowed the subcontractor payments as per Section 40(a)(ia) of the Income Tax Act, 1961. The appellant challenged th…