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1 - 10 of 83 (0.71 seconds)Section 68 in The Income Tax Act, 1961 [Entire Act]
Section 69A in The Income Tax Act, 1961 [Entire Act]
Section 115BBE in The Income Tax Act, 1961 [Entire Act]
Section 133A in The Income Tax Act, 1961 [Entire Act]
Section 14 in The Income Tax Act, 1961 [Entire Act]
Section 69B in The Income Tax Act, 1961 [Entire Act]
Section 69C in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, Madras vs M. Ganapathi Mudaliar on 27 April, 1964
It has further been held by the Hon'ble Supreme Court in CIT vs. M Ganpati
Mudaliar [1964] 53 ITR 623 and A Govindrajulu Mudaliar vs. CIT [1958] 34 ITR
807 that "when the assessee has failed to prove satisfactorily the source and
nature of the credit entry in his books and it is held that the relevant amount is
income of the assessee, it is not necessary for the department to locate its
exact source."