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1 - 10 of 16 (0.70 seconds)Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 158BC in The Income Tax Act, 1961 [Entire Act]
Section 131 in The Income Tax Act, 1961 [Entire Act]
Section 254 in The Income Tax Act, 1961 [Entire Act]
Section 69 in The Income Tax Act, 1961 [Entire Act]
S.R.M.T. Ltd. vs Deputy Commissioner Of Income Tax on 3 March, 2005
Presumption under section 132(4A) - Entries in seized documents and
burden of proof - In the absence of the contrary evidence being brought on
record that the books of account and the vouchers were not correct, the
presumption available under s.132(4A) will be in favour of the assessee and
the commission paid to the authorized dealers as recorded in the regular books
of the assessee will be presumed to be correct and true - S.R.M.T. LTD. VS.
DY.CIT 97 TTJ 580 (VISAKHA).
Xander Advisors India Pvt. Ltd., New ... vs Acit, Noida on 30 August, 2022
ITO vs. Alok Mangal 35 CCH 58 (Del)
Xander Advisors India Ltd. vs. ACIT 153 ITD 528(Del)
Computation of undisclosed income vis-à-vis presumption under s. 132(4A)--
Having once drawn the presumption that the contents of the documents (of the
assessee) taken into possession during the search were true, the Revenue could
not have consistently with that presumption, proceeded require the assessee to
produce materials in support of the expenditure entries--Assessee was
therefore entitled to deduction under s. 37(1)--CIT vs. Indeo Airways P.
Ltd. 79 DTR 289
Cit vs Indeo Airways Pvt. Ltd. on 31 August, 2012
ITO vs. Alok Mangal 35 CCH 58 (Del)
Xander Advisors India Ltd. vs. ACIT 153 ITD 528(Del)
Computation of undisclosed income vis-à-vis presumption under s. 132(4A)--
Having once drawn the presumption that the contents of the documents (of the
assessee) taken into possession during the search were true, the Revenue could
not have consistently with that presumption, proceeded require the assessee to
produce materials in support of the expenditure entries--Assessee was
therefore entitled to deduction under s. 37(1)--CIT vs. Indeo Airways P.
Ltd. 79 DTR 289