In favour of Assessee

Section 4, Section 60, Section 62

Bombay H.C : Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the sum of Rs. 21,439 paid by M/s Bhaishanker Kanga and Girdharlal as a share of the earnings of the assessee for the period he was a partner in the firm is to be excluded from the total income of the assessee is in law justified ?

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High Court Of Bombay CIT vs. Kanchanlal L. Talsania Sections 60, 62, 4 S.K. Desai & D.M. Rege, JJ. IT […]

Sec. 256(2), Sec. 271(1)(c ), Section 256, Section 271

Calcutta H.C : The credit of amount of Rs. 2,45,000 under ‘Disclosure Capital Account’ in place of various loan amounts in its books of accounts in a later year amounted to an admission of concealed income on the part of the assessee, as envisaged under the provisions of s. 271(1)(c)

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High Court Of Calcutta Bhagwanji Bhawanbhai & Co. vs. CIT Sections 271(1)(c), 256(2) Asst. Year 1957-58 Sabyasachi Mukharji & C.K.

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