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Assistant Commissioner Of Income-Tax, ... vs Beach Minerals Sands Company, ... on 26 November, 2024
cites
Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 108 in The Income Tax Act, 1961 [Entire Act]
Section 30 in The Income Tax Act, 1961 [Entire Act]
Section 43D in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 69B in The Income Tax Act, 1961 [Entire Act]
Section 256 in The Income Tax Act, 1961 [Entire Act]
Indwell Constructions vs Commissioner Of Income-Tax on 12 March, 1998
"15. The principle that if a finding of fact is not challenged as being
perverse, the High Court is bound to accept such finding. Therefore, as
no such substantial question of law has been framed and the questions
pertain to findings of fact, which cannot be said to be perverse as it is
evident that the books of accounts of the respondent had been rejected
by the assessing authority, in which case the same books of accounts
could not be relied upon in an addition on account of trade creditors and
also for arriving at the closing stock. This is an established principle as
has been held in the decisions relied upon by the respondent namely
Indwell Constructions case (supra), Banwari Lal Banshidhar's case
(supra), Aggarwal Engg. Co.'s case (supra) and Amman Steel & Allied
Industries case (supra)."
Commissioner Of Income-Tax vs Banwari Lal Banshidhar on 28 May, 1997
"15. The principle that if a finding of fact is not challenged as being
perverse, the High Court is bound to accept such finding. Therefore, as
no such substantial question of law has been framed and the questions
pertain to findings of fact, which cannot be said to be perverse as it is
evident that the books of accounts of the respondent had been rejected
by the assessing authority, in which case the same books of accounts
could not be relied upon in an addition on account of trade creditors and
also for arriving at the closing stock. This is an established principle as
has been held in the decisions relied upon by the respondent namely
Indwell Constructions case (supra), Banwari Lal Banshidhar's case
(supra), Aggarwal Engg. Co.'s case (supra) and Amman Steel & Allied
Industries case (supra)."