October 2002

Section 80VV

Delhi H.C : Whether, on the facts and in the circumstances of the case, the expenditure incurred by the assessee in connection with the writ petition under Art. 226 of the Constitution for quashing proceedings under s. 147 of the IT Act, 1961, and obtaining advice from tax experts in regard thereto fell within the purview of s. 80VV of the IT Act, 1961 ?

/

High Court Of Delhi CIT vs. Capt. K.C. Saigal Sections 80VV Asst. Year 1976-77, 1977-78 D.K. Jain & Ms. Sharda

Section 27

Delhi H.C : Whether, the Tribunal was correct in law in holding that there was no fraud or wilful neglect on the part of the assessee in spite of the fact that in his wealth-tax return filed on 31st March, 1974, he had shown his total wealth of Rs. 1,88,775 under the head ‘movable property’ and he had not disclosed the value of his immovable property ?

/

High Court Of Delhi Commissioner Of Wealth Tax vs. Jai Gopal Goel Section WT 27(3) Asst. Year 1974-75 D.K. Jain

Scroll to Top
Malcare WordPress Security