Delhi H.C : fee received at the time of admission of the students is an “advance” and no “income” accrued to the assessee .
High Court Of Delhi CIT Vs. Dinesh Kumar Goel Assessment Year : 1997-98 Section : 5 A.K. Sikri And Suresh […]
High Court Of Delhi CIT Vs. Dinesh Kumar Goel Assessment Year : 1997-98 Section : 5 A.K. Sikri And Suresh […]
High Court Of Karnataka G.J. Fernandez vs. ACIT Assessment Year : 2003-04 Section : 80HHC Kumar And Subhash B. Adi,
High Court Of Bombay CIT, Panaji, Goa vs. David Lopes Menezes Assessment Year :Â 1994-95 Section : 2(24) D.G. Karnik
High Court Of Bombay CIT, Panaji, Goa Vs. Hindustan Hotels Ltd. Assessment Year : 1996-97 Section : 2(29B),2(42B) D.G. Karnik
High Court Of Andhra Pradesh CIT Vs. Sarvaraya Textiles Ltd. Assessment Year : 1984-85 Section : 31,32A V.V.S. Rao And
High Court Of Punjab & Haryana CIT vs. K. Streetlite Electric Corpn Assessment Year : 1995-1996 Section : 22 Adarsh
High Court Of Madhya Pradesh, Indore Bench CIT-II, Indore Vs. Stl Extrusion (P) Ltd. Assessment Year : 2000-01 and 2002-03
Supreme Court Of India Coca Cola India Inc. vs. ACIT Section : 260A S. H. Kapadia C.J.I., K.S. Radhakrishnan And
High Court Of Kerala Jose Cyriac vs. CIT Section : 132 C.N. Ramachandran Nair & K. Surendra Mohan, JJ. IT
High Court Of Kerala CIT Vs. Dhanalekshmi Bank Ltd. Assessment Year : 1999-2000 Section : 14A, 147, 115JA, 28(i), 234D