Punjab And Haryana High Court

Sec. 271(1)(c )

Punjab & Haryana H.C : Whether, in the facts and circumstances of the case, the Tribunal is justified in law in deleting the penalty as per Annex. P-7 when the credit was considered ingenuine by the Hon’ble Tribunal in this case in Appeal No. 1136/Asr/1991 vide order dated 16th Nov., 1998 as per Annex. P-4 against which no further appeal was preferred by the assessee in the Hon’ble High Court of Punjab & Haryana.

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High Court Of Punjab & Haryana CIT vs. Agro Chemicals (India) Section 271(1)(c) Asst. Year 1988-89 Adarsh Kumar Goel &

Sec. 10(14), Sec. 201(1), Sec. 260A, Section 192

Punjab & Haryana H.C : the payment made to its Development Officer by the LIC of India under the Reimbursement of Expenses Scheme, 1997 is not the income of the assessee and further it is not a part of salary of the recipient Development Officer ignoring the factual position that details of expenses incurred have not been reported to the branch manager (paying officer) on the basis of which it could be inferred that these allowances were the reimbursement of actual expenses

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High Court Of Punjab & Haryana CIT vs. Branch Manager, LIC Of India Sections 10(14), 192, 201(1), 260A Asst. Year

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