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1 - 10 of 17 (0.30 seconds)Section 69 in The Income Tax Act, 1961 [Entire Act]
The Societies Registration Act, 1860
Section 44AD in The Income Tax Act, 1961 [Entire Act]
Section 3 in The Income Tax Act, 1961 [Entire Act]
Madanlal Kishorilal vs Commissioner Of Income Tax on 13 December, 2004
xxv. 'Madanlal Kishorilal vs. CIT',197 CTR 144 (All).
Section 3 in The Foreign Trade (Development and Regulation) Act, 1992 [Entire Act]
Jawahar Lal Rastogi vs Commissioner Of Income-Tax on 22 May, 1969
In this regard, in 'Ashok Kumar Rastogi vs. CIT', 59 Taxman 82 (All), it has
been held that where addition is made u/s 69 of the Act as unexplained investment
without reference to any evidence or material, the findings on which are based on
surmises and conjectures, the addition is not sustainable.