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CIT v. S. N. Singh, ITO

192 ITR 306High Court1991#23459 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2015.

Judgments citing CIT v. S. N. Singh, ITO

AROON PURIE vs. COMMISSIONER OF INCOME TAX

ITA-232/2002HC Delhi27 Mar 2015
Section 10Section 260A

…must be given its natural and grammatical meaning. He would further submit that this Court in the case Commissioner of Income Tax vs. J. C. Malhotra (1998) 230 ITR 361 (Del.) following the view taken by Patna High Court in CIT vs. S. N. Singh, ITO (1991) 192 ITR 306 (Pat.) held that the reward to the assessee, that was given by the Central Government directly in connection with the Voluntary Disclosure Scheme to an Income Tax Officer was income. A separate approval of the Central Government for the purpose of exemption under Section 10(17B) of the Act was not given. That being the position, protection…

AROON PURIE vs. COMMR.OF INCOME TAX

ITA - 232 / 2002HC Delhi27 Mar 2015
Section 10Section 260A

…must be given its natural and grammatical meaning. He would further submit that this Court in the case Commissioner of Income Tax vs. J. C. Malhotra (1998) 230 ITR 361 (Del.) following the view taken by Patna High Court in CIT vs. S. N. Singh, ITO (1991) 192 ITR 306 (Pat.) held that the reward to the assessee, that was given by the Central Government directly in connection with the Voluntary Disclosure Scheme to an Income Tax Officer was income. A separate approval of the Central Government for the purpose of exemption under Section 10(17B) of the Act was not given. That being the position, protection…

AROON PURIE vs. COMMISSIONER OF INCOME TAX

ITA/232/2002HC Delhi27 Mar 2015
Section 10Section 260A

…must be given its natural and grammatical meaning. He would further submit that this Court in the case Commissioner of Income Tax vs. J. C. Malhotra (1998) 230 ITR 361 (Del.) following the view taken by Patna High Court in CIT vs. S. N. Singh, ITO (1991) 192 ITR 306 (Pat.) held that the reward to the assessee, that was given by the Central Government directly in connection with the Voluntary Disclosure Scheme to an Income Tax Officer was income. A separate approval of the Central Government for the purpose of exemption under Section 10(17B) of the Act was not given. That being the position, protection…

CIT v. S. N. Singh, ITO (192 ITR 306) — Cited in 3 Judgments | BharatTax