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Salman Khan, Mumbai vs Department Of Income Tax on 18 February, 2008 cites

Assistant Commissioner Of Income Tax vs J. K. Cotton & Spinning Wvg. Mill Co. Ltd. on 27 May, 1996

24. The decision relied by counsel of the assessee are clearly distinguishable because incase of CIT Vs. Birla Cotton Spinning & Wv. Mills the investigation proceedings were being conducted by the Investigation commission against the affairs of the company and thus the assessee's company was trying to defend itself out of the business issues.
Income Tax Appellate Tribunal - Allahabad Cites 22 - Cited by 22 - Full Document

Commissioner Of Income-Tax vs Shri Rangnath Bangur And Shri ... on 19 December, 1983

However, A.O observed that no where the letters written by the assessee or Shri Vijay Taneja show that payments to be made in advance, payments were required to be made on either during the performance of the show or soon thereafter. He also observed that assessee had not filed all the agreements in respect of the shows. It was also observed that place of residence of the remitters was also not incorporated in Form-10H. A.O. further observed that exemption provision u/s.80RR needs to be construed strictly and for which he relied on the decision of CIT Vs. Purshottam Das 247 ITR 516. He also made observations to the fact that assessee being an actor cannot be called strictly stage artist. In this background the deduction u/s.80 RR was not allowed.
Rajasthan High Court - Jaipur Cites 30 - Cited by 34 - Full Document
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