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1 - 5 of 5 (0.16 seconds)Section 69C in The Income Tax Act, 1961 [Entire Act]
Section 68 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Gabriel India Ltd. on 15 April, 1993
The PCIT
has failed to point out as to what evidences were left out by the Assessing
Officer indicating that there was payment of commission. The ld.Counsel for
the assessee asserted that PCIT in exercise of revisional powers wants to thrust
his opinion on the Assessing Officer. The opinion of the PCIT is solely based on
surmises and conjectures without there being any documentary evidence. The
ld.Counsel for the assessee in support of his submissions placed reliance on the
decisions rendered in the case of CIT vs. Gabriel India Ltd., 230 ITR 108 (Bom).
Section 148 in The Income Tax Act, 1961 [Entire Act]
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