408 ITR

Income Tax Case Laws, Sec. 153B, Section 153

Delhi H.C : What is the correct interpretation to be placed on the expression “received by the assessee or the Principal Chief Commissioner or the Chief Commissioner or Principal Commissioner ” in Section 260A(2)(a) of the Act ? Does it mean “received” by any of the named officers including the Commissioner of Income-tax (Judicial)?

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High Court Of Delhi Surendra Kumar Jain & Ors. vs. Pr.CIT & Ors. Section 153(2A), 153B S. Ravindra Bhat &

Income Tax Case Laws, Section 37

Karnataka H.C : The Distributable Surplus paid by the Respondent Assessee M/s. CHAMUNDI WINERY AND DISTILLERY to DIAGEO INDIA PRIVATE LIMITED in pursuance of the Agreement dated 30/10/2007 between these two parties was not ‘application of income’, but an ‘allowable expenditure’ in the hands of the Respondent Assessee under Section 37 of the Ac

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High Court Of Karnataka Pr. CIT & Ors. vs. Chamundi Winery And Distillery & Ors. Section 37 Asst. Year 2008-09

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