THE PR.COMMISSIONER OF INCOME TAX -1 (INTERNATIONAL TAXATION) vs. GE JENBACHER GMBH & CO.
ITA/666/2018HC Delhi01 Jun 2018
Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA
Section 125Section 127Section 401Section 482
…like GPF, EPF etc. are permitted and no deductions towards house rent, electric charges, repayment of loan, LIC payments etc. are permitted. On this aspect, the pertinent observations of Hon'ble Supreme Court in Dr. Kulbhushan Kunwar v. Raj Kumari (1970) 3 SCC 129, which have been followed by a Bench of Punjab & Haryana High Court in Seema v. Gourav Juneja 2018 SCC OnLine P&H 3045, are as under:— “12. Section 125 Cr.P.C. stipulates that if any person having sufficient means neglects or refuses to maintain his wife, his legitimate or illegitimate minor Digitally Signed By:ZEENAT PRAVEEN Signing Date:1…