COMMISSIONER OF INCOME TAX DEL vs. BHARATIYA JANATA PARTY

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ITA - 663 / 2004HC Delhi06 December 20041 pages
For Petitioner: JAGDISH RAY GOEL

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IN THE HIGH COURT OF DELHI AT NEW DELHI . 06.12.2004 . . Present: Mr J.R. Goel for the Appellant. . + ITA No.663/2004 * Between the same parties, ITA No.185/2002 is pending involving the same question. Hence, admit.

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The following question of law is required to be determined by this Court:- ‘‘Whether on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the maturity value of Canstar is exigible to tax under the head ‘‘income from other sources’‘ and not under ‘‘capital gains’‘?’‘ 3. The paper books shall be supplied by the counsel for the appellant within a period of three months as per the rules. To be listed alongwith ITA No.185/2002. . CHIEF JUSTICE . . . BADAR DURREZ AHMED, J December 06, 2004

COMMISSIONER OF INCOME TAX DEL vs BHARATIYA JANATA PARTY | BharatTax