Chandraram & Anr. v. Mukesh Kumar Yadav & Ors.

MAHESWAR PANDA vs. I.T.O., WARD-2(1)

Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY

…n the minimum wages. The said approach, however, suffers from material infirmity. 23. It is a settled position of law, as laid down by the Hon’ble Supreme Court in Chandra @ Chanda @ Chandraram v. Mukesh Kumar Yadav & Ors., reported as (2022) 1 SCC 198, that in cases where there is no documentary evidence of income, the minimum wages notification may be adopted as a guiding factor, but the same cannot be treated as an inflexible or absolute standard. The Court has further held that a reasonable amount of guesswork, based on the facts and circumstances of VIRENDRA SINGH ADHIKARI 2026…

HARESHKUMAR L. UDESHI,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-4(4),, RAJKOT-GUJARAT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.95/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2008-2009

…Gujarat in Kiranbhai's case (supra). The same does not lay down the correct principle of law. 10. Though learned counsel for the appellant made a persuasive attempt to place reliance on the decision of this Court in State of West Bengal v. Texmaco Ltd. [1999] 1 SCC 198, we are afraid the same is of no assistance to the appellant. The incentive bonus referred to in the said decision is the special scheme of the company. The question considered in the said decision was as to whether the said bonus would form part of salary as defined under the West Bengal State Tax on Professions, Trades, Callings and Employments A…

BHAVESH K. KOTHARI,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-4(2),, RAJKOT-GUJARAT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.50/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2005-2006

…Gujarat in Kiranbhai's case (supra). The same does not lay down the correct principle of law. 10. Though learned counsel for the appellant made a persuasive attempt to place reliance on the decision of this Court in State of West Bengal v. Texmaco Ltd. [1999] 1 SCC 198, we are afraid the same is of no assistance to the appellant. The incentive bonus referred to in the said decision is the special scheme of the Asstt. Year 2005-06 12 company. The question considered in the said decision was as to whether the said bonus would form part of salary as defined under the West Bengal State Tax on Professions, Trades, Ca…

THE PRINCIPAL COMMISSIONER OF INCOME TAX-II vs. LG TRINADHA RAO

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…23 11:37:20 Signature Not Verified MAC.APP. 293/2017 & MAC.APP. 134/2018 Page 4 of 7 deceased, their claim should not have been reduced on this account. In Chandra alias Chanda alias Chandraram & Anr. v. Mukesh Kumar Yadav & Ors., (2022) 1 SCC 198, the Supreme Court has held that in absence of documentary evidence on record for the income of the deceased, some amount of guesswork is required to be done. Though the minimum wages notification can be a yardstick but, at the same time, it cannot be an absolute one to fix the income of the deceased. Merely because the claimants were unable…