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1 - 5 of 5 (0.33 seconds)Section 194I in The Income Tax Act, 1961 [Entire Act]
Section 68 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs M/S. Stumm India on 16 August, 2010
7.1. We find that the ld CITA had deleted the disallowance on the ground that there is no
contract entered into by the assessee and the labour sardars. We find that the impugned
issue is covered by the decision of the Hon'ble Calcutta High Court in the case of CIT vs
Stumm India in ITA No. 127 of 2009 dated 16.8.2010 , wherein it was held that :-
Section 131 in The Income Tax Act, 1961 [Entire Act]
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