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1 - 4 of 4 (0.22 seconds)M/S. Dhanuka & Sons vs Commissioner Of Income-Tax on 19 April, 2011
10. In so far as the plea of the assessee that the investments in DPSC Ltd. were made
through the loans obtained in the FY 2005-06 and such loan was completely discharged in
FY 2005-06 and 2006-07 is concerned equally there is no documentary evidence before us
and the bald statement of assessee does not take the place of legal evidence or proof. At this
stage, we can profitably make a reference to the decision of the Jurisdictional High Court of
Calcutta in Dhanuka & Sons Vs. CIT (2011) 339 ITR 319 (Cal), wherein it has held as
under:
Isg Traders Ltd, Kolkata vs Department Of Income Tax on 12 August, 2015
ii) ISG Traders Ltd. Vs. CIT in ITA No. 264/Kol/2003 reported in (2011-TOIL-
Cheminvest Limited vs Commissioner Of Income Tax-Vi on 2 September, 2015
iv) Cheminvest Ltd. Vs. ITO reported in (2009) 121 ITR 318 (Del)(SB);
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