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1 - 10 of 13 (0.22 seconds)Section 132 in The Income Tax Act, 1961 [Entire Act]
K.P. Varghese vs The Income Tax Officer,Ernakulam, And ... on 4 September, 1981
In this regard we place reliance of the Hon'ble Apex Court
decision in the case of K.P. Vargheser vs. ITO and Ernakula and
Another 131 ITR 587 (SC), wherein it has been held that the burden
of proving is that of Revenue when there is allegation of
understatement on concealment in the consideration shown.
Assistant Commissioner Of Income-Tax vs Super Instruments Ltd. on 5 November, 1997
"The above decision, made in M/s Indication Instruments
Ltd. (Supra) was affirmed by a Division Bench of this Court in
ITA No. 603/2011, CIT vs. Indication Instruments Ltd.
Section 292C in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Shri Prem Nath Nagpal on 4 May, 2007
In the case of Prem Prakash
Nagpal (Supra) the concluding remarks of the Hon'ble High Court is
as under:-
Section 7 in The Income Tax Act, 1961 [Entire Act]
Section 69 in The Income Tax Act, 1961 [Entire Act]
Assistant Commissioner Of Income Tax, ... vs Shri Ramawatar Bhartia, Dibugarh on 23 August, 2019
- CIT vs. SM Aggarwal, 293 ITR 43 (DHC)
- TS Venkatesan vs. ACIT 74 ITD 298 (ITAT, Kolkata)
- Surendra M. Khandhar vs. ACIT & Ors. 321 ITR 254
(Bombay H.C.)
Cit vs Indeo Airways Pvt. Ltd. on 31 August, 2012
- CIT vs. Indeo Airways Pvt. Ltd. 349 ITR 85 (DHC)
- CIT vs. Vishal Rubber Products, 264 ITR 542
(P&HHC)
- CIT vs. ITAT & Ors. 246 CTR 554 (Chattisgarh HC)
- Ashwani Kumar vs. ITO 39 ITD 183 (ITAT, Delhi.)