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 1–20 of 60 · Page 1 of 3