ACIT v. Bharat V.Patel

92 Taxmann.com 336Reported decision2018#1911 most cited

What is ACIT v. Bharat V.Patel authority for?

In the absence of a specific provision in the Income Tax Act, an assessee cannot be subjected to tax.

60

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2021.

Also referred to as

ACIT v. Bharat V.Patel · 2018 · 92 Taxmann.com 336 · Stock Appreciation Rights · salaried employee · chargeability to tax · absence of specific provision · taxability

Judgments citing ACIT v. Bharat V.Patel

Showing 120 of 60 · Page 1 of 3

ACIT v. Bharat V.Patel (92 Taxmann.com 336) — Cited in 60 Judgments | BharatTax