Dr. Atul T Patel v. DCIT

108 Taxmann.com 227Reported decision2019#2790 most cited

What is Dr. Atul T Patel v. DCIT authority for?

The settlor of foreign bank accounts has the onus to explain investments not accounted for in their books or disclosed to revenue authorities.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.

Also referred to as

Dr. Atul T Patel v. DCIT · undisclosed foreign income · settlor · explain investments · unaccounted investments · not disclosed to revenue · onus of proof · foreign bank accounts

Issues it is cited on

Judgments citing Dr. Atul T Patel v. DCIT

Showing 120 of 42 · Page 1 of 3

Dr. Atul T Patel v. DCIT (108 Taxmann.com 227) — Cited in 42 Judgments | BharatTax