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Dy. CIT v. A.P. Vinu [ITA No.383/Coch/2007] [2010] 7 taxmann.com 6 (COCH. - ITAT)
Where source, identity and capacity of donor has been established and confirmed, question of application of section 68 of the Income-tax Act does not arise - The principle embodied in section 68 is only a statutory recognition of what was always understood to be the law passed on the rule of evidence that it is for the tax payer to prove the genuineness of the borrowings or other credits in his books, since the relevant facts are exclusively within his knowledge Read More
Kingfisher Training & Aviation Services Ltd. v. ACIT [ITA No.1206/Bang/2009] [2010] 7 taxmann.com 5 (BANG. - ITAT)
Per diem allowances paid to pilots and payments made to hotels for their stay would be liable to Fringe Benefit Tax (FBT) - It had been explicitly clarified by CBDT Circular No.8/2005 dated 29-8-2005 that per diem allowance is paid for the purposes of use of hotel, boarding and lodging facilities, it would fall within the scope of clause (G) of sub-section (2) of section 115WB and the same would be liable to FBT Read More
Dy. CIT v. Karnavati Infrastructure Pvt. Ltd. [ITA No.1595/Ahd/2007 With C.O. No.132/Ahd/2007] [2010] 7 taxmann.com 4 (AHD. - ITAT)
A mere rejection of claim of assessee by relying on different interpretations does not amount to concealment of particulars of income or furnishing inaccurate particulars of income by assessee - When the assessee has made a particular claim in the return of income and has also furnished all the material facts relevant thereto, the disallowance of such claim cannot automatically lead to the conclusion that there was concealment of particulars of his income by the assessee or furnishing of inaccurate particulars thereof Read More
54  more Latest Unreported Cases from ITAT Read More
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