Case law summary
Income Tax
AO not permitted to invoke the provisions of section 56(2)(vii)(b)(ii) in the absence of sub clause (ii) in the Act as on the date...
Parinda Borda vs. ITO
Where the assessee had entered into agreement to sale cum possession of immovable property and paid substantial consideration prior to the date of amendment of the section 56(2)(vii)(b)(ii) of the...
Case Laws
Where the assessee has duly explained the source of income of the parties from whom unsecured loans are...
Mrs. Nirmalaben C. Soni , vs ACIT
Facts of the caseThe assessee is engaged in the business of resale and job work of Gold and Silver Jewellery. The assessee, filed...
High Court
Understanding scope of Rule 27 of ITAT Rules, 1963 via Delhi High Court Judgement
Summary of the judgment of Hon'ble Delhi High Court on Scope of Rule 27 of the Income-tax (Appellate Tribunal) Rules, 1963.
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