Search Results Page

Search Results

1 - 3 of 3 (1.92 seconds)
Documents citing Justice Deoki Nandan Agarwala vs Union Of India & Anr on 4 May, 1999

Sumit Bhattacharya vs Asstt. Commissioner Of Income Tax on 3 January, 2008

49. It was thus held by the Hon'ble Supreme Court that once it is concluded that an employment related benefit is in the nature of income and even if it is cannot be taxed under the head income from salaries', such an income can be taxed under the head 'income from other sources'. In other words, merely because an employment related benefit cannot be taxed under the head 'income from salaries', such a benefit cannot go outside the ambit of taxable income. Of course, Their Lordships were dealing with the legal position prior to the five judge bench decision in the case of Justice Deoki Nandan Agarwal's case (supra).
Income Tax Appellate Tribunal - Mumbai Cites 55 - Cited by 3 - Full Document

Lalu Prasad vs Commissioner Of Income Tax on 11 November, 2008

On the basis of aforesaid information, it cannot be said that the conclusion of the Assessing Officer is erroneous. The Supreme Court had the occasion to consider this question in the case of Justice Deoki Nandan Agarwala Vs. Union of India and Another, 237 ITR 872. In the said case besides the question as to whether salary of a Judge is taxable and another question was as to whether it is to be taxable under the head "salary or Income from other sources". One of the question in the aforesaid case was as follows:-
Patna High Court Cites 19 - Cited by 1 - R Ranjan - Full Document

Sri Lalu Prasad vs The Commissioner Of Income Tax on 11 November, 2008

On the basis of aforesaid information, it cannot be said that the conclusion of the Assessing Officer is erroneous. The Supreme Court had the occasion to consider this question in the case of Justice Deoki Nandan Agarwala Vs. Union of India and Another, 237 ITR 872. In the said case besides the question as to whether salary of a Judge is taxable and another question was as to whether it is to be taxable under the head "salary or Income from other sources". One of the question in the aforesaid case was as follows:-
Patna High Court Cites 19 - Cited by 0 - R Ranjan - Full Document
1