Section 17

Income Tax Case Laws, Section 139, Section 142, Section 148, Section 153, Section 17, Section 2, Section 45

Andhra Pradesh H.C : The assessee filed his return of wealth, for the assessment year 2009-2010, on 17.09.2010 declaring a net wealth of Rs.1,86,620/-; a notice was issued to him thereafter, under Section 17 of the Wealth Tax Act, 1957

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High Court Of Andhra Pradesh Devineni Avinash vs. Pr.CIT Section 2(e)(a), 2(ea)(v), 2(m), 3(2), 16(2), 17, 45, 139, 142, 148, […]

Section 17, Sec. 115WA, Section 192

Gujarat H.C : Issued notice under section 148 of the Act on the ground that the employer ONGC had reimbursed Conveyance Maintenance and Repair Expenditure (‘CMRE’ for short) and uniform allowance to the petitioner, which was not reflected in the salary certificate issued by the employer, nor ONGC had deducted tax at source on such amounts

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High Court Of Gujarat Kamlesh K Singhal General Manager (Mm) vs. CIT-III Section 17, 115WA & 192 Assessment Year 2007-08

Section 15, Sec. 10(4), Section 16, Section 17

S.C : Where assessee, a Development Officer of LIC, received incentive bonus prior to 1-4-1989 and claimed deduction of 40 per cent of same stating that he had incurred expenditure to extent of 40 per cent of incentive bonus for canvassing business, assessee was entitled only for permissible deductions under section 16

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Supreme Court Of India T.K. Ginarajan vs. CIT, Cochin Section : 15, 10(4), 16, 17 Sudhansu Jyoti Mukhopadhaya And Kurian

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