Here is Portfolio page of Rajeev, with all his work

Interest received as part of sale consideration held "capital gain" by HC.
Nov. 02, 2015
Assessee company was under liquidation. Mill belonging to assessee-company sold in public auction. AO assessed amount of interest as income under head 'Income from other sources'. Liquidator under capital gains. On writ HC held, interest received was part of sale consideration & therefore, same could not be treated as income from other sources under Sec. 56. Said amount should be treated only as capital gain u/s 45 for purpose of assessment.-010554
Contingent liability w/r/o unexpired risk, not "accruing liability" u/r 2. SC
Oct. 30, 2015
Assessee-Co. ran different insurance business. On question whether amounts shown by insurance company as reserves for unexpired risks on pending policies were liable to be deducted u/r 2, HC held against assessee. On appeal SC held, reserve liability can't have contributed to running of business. Can't be held to be "accruing liability" within rule 2. Hence, contingent liability in respect of unexpired risk is not "accruing liability" u/r 2.-010425
Def. of rent u/s 194-I do not provide any item for vehicle hire charges, ITAT.
Nov. 03, 2015
Assessee developed areas. It hired cars on fixed rent & deducted tax at rate of 2% treating same as contract. AO raised demand for short-deduction of tax u/s 201 & interest u/s 201(1A). CIT upheld it. On appeal ITAT held, definition of rent u/s 194-I does not provide any item for vehicle hire charges. Therefore, provisions of Sec.194-I had been wrongly applied by AO. Thus, demand & interest thereon for short fall noted by AO were deleted.-010563
CIT held right in annulling order of successor AO as was overruling previous AO.
Nov. 03, 2015
On notice of fact that income chargeable to tax had escaped assessment. It was re-opened u/s 147 & AO passed order u/s 143(3). On appeal CIT held against AO. On appeal ITAT allowed order passed by AO. On appeal HC held that by invocation of Sec.147, successor AO sat over decision of earlier AO order passed u/s 143(3) with respect to issues sought to be covered under section 147. Thus, CIT was justified in anulling order of successor AO.-000300
Tax claim allowed as evidence of estimated expenditure duly led by assessee. SC
Nov. 02, 2015
Assessee was land developer. ITO disallowed its claim. On appeal Tribunal & HC disallowed assessee's claim. On appeal SC held, appellant had led evidence before Income-tax authorities with regard to estimated expenditure & no exception was taken to same in regard to quantum, though permissibility of such deduction was questioned by them relying upon provisions of Sec.10(2) of I.T. Act. Hence, HC has wrogly concluded regarding disallowance of sum....
Income assessed at 5% G.P, reduced to 4% due to non-supply of account books.
Nov. 03, 2015
Assessee, manpower supplier failed to produce books of account during assessment. AO assessed income equal to 5% of gross receipts. CIT held against it. On appeal Tribunal held, mere fact that assessee declared income which was almost equal to income assessed in previous year, could not be conclusive.Tribunal reduced assessed income to 4 per cent of turnover. On appeal HC held, In absence of reasons being perverse, finding of Tribunal was final.-...
Perverse finding of fact based on no evidence can be set aside in appeal held HC
Nov. 03, 2015
Assessee claimed deduction of staff medical & welfare expenses, power & full expense & laminating expenses. AO disallowed part of it. On appeal CIT deleted disallowance & Tribunal modified order. On appeal HC held, settled law , if finding of fact is perverse & based on no evidence, it can be set aside in appeal even though appeal is permissible only on substantial question of law. Perversity of finding itself becomes substantial question of law....
Dispute regarding account being correctly classified as NPA or not is factual.
Nov. 05, 2015
Bank u/s 13(3A) dismissed representation against notice u/s 13(2). On first appeal HC held, Classification by Bank of loan account as NPA was not faulty. On 2nd appeal HC held, process u/s 13(3A) is not adjudicatory. Question whether borrower has committed any default in repayment & whether account has been correctly classified as NPA or not is factual dispute which even otherwise ordinarily in writ jurisdiction is not to be entertained. Appe...
Loss from speculative transactions not on higher footing than business loss.
Nov. 03, 2015
Assessee derived income from business, house property as also from speculative transactions. It claimed set off of loss suffered on sale & purchase of shares u/s 43(5) against income from property. AO denied it. On appeal Tribunal held, loss from speculative transactions could not stand on higher footing than business loss so as to qualify for set off against other income. On appeal HC held, Tribunal justified in rejecting assessee's claim.-010562
Notice of AO treating assessee in default quashed by HC in writ.
Dec. 11, 2015
Petitioner is public Ltd. Co.ran business of financial services. TRO issued notice to petitioner indicating that certain amt. was due from petitioner to assessee. petitioner filed writ for quashing of notice, whereby TRO treated petitioner as assessee in default & for quashing proceedings u/s 226(3) of Income Tax Act. HC held, order of TRO, treating petitioner as assessee in default can't be sustained & is quashed & attachment order too.