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1 - 6 of 6 (0.47 seconds)Acit, Circle - 2(2), Kolkata, Kolkata vs M/S. West Bengal State Electricity ... on 31 December, 2019
West Bengal State Electricity Board vs. DCIT 278 ITR 218
(Cal.)
Held: Where it is stated that no jurisdiction can be conferred by
default or by agreement and decision without jurisdiction is nullity.
Messrs Mehta Parikh & Co vs The Commissioner Of Income-Tax,Bombay on 10 May, 1956
Mehta Parekh & Coy vs. CIT: (1956) 30 ITR 181 SC; HELD:
Goyal Gases (P.) Ltd. vs Deputy Commissioner Of Income-Tax on 22 May, 1992
R.C. Goyal vs. Commissioner of Income Tax 92013) 259 CTR
(Del) 15
It was held that the court having regards to the peculiar facts and
circumstances, the Tribunal and lower authorities adopted an
unduly and narrow technical interpretation of Rule 6DD (k), the
benefit of which assessee clearly was entitled to and conclude it
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assessee engage in executing catering contracts for Railway in
trains and used to source food articles etc. from another small
concern who insisted on cash payment, assessee case was covered
under section 40A (3) was called for.
Section 40 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
1