WebGet free access to the complete judgment in Chandra Kala Sharma v. Ito on CaseMine. WebMar 19, 2024 · It is necessary, therefore, to understand the importance and scope of the principles of cross examination in income tax proceedings. The Supreme Court in the …
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WebMar 12, 2016 · The expression ‘income’ under the Act, a term of wide import, is applicable to section 69A, among others, of the Act (refer: Chuharmal vs. CIT [1988] 172 ITR 250 … WebA similar question arose before the Supreme Court in Chuharmal vs. CIT (1988) 70 CTR (SC) 88 : (1988) 172 ITR 250 (SC), and while affirming the view of the Madhya Pradesh High Court, the aforesaid view was taken and the matter was decided against the assessee. bluetooth media access method
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WebJan 18, 2024 · The ld. CIT (A) in the case of Shri Mohinder Singh (seller) observed that he had received a sale consideration of Rs 2,46,30,000/- from the sale of his agricultural land from Shri Malkiat Singh, whereas, the sale deed was executed at much lesser rate. WebIn Ashok Kumar vs. CIT (1986) 53 CTR (MP) 226 : (1986) 160 ITR 497 (MP), the question that arose for decision was whether the Tribunal was justified in refusing to accept the assessee’s explanation given in respect of cash amounting to Rs. 16,000. ... In Chuharmal vs. CIT (1988) 70 CTR (SC) 88 : (1988) 172 ITR 250 (SC), some wrist ... WebThe CIT (Appeals), therefore, confirmed the levy of penalty in respect of the concealed income of Rs. 5,73,044. The CIT (Appeals) also relied on the decisions of the Supreme Court in the cases of Chuharmal v. CIT[1988] 172 ITR 250/38 Taxman 190, CIT v. bluetooth mechless stereo