III v. Vineeta Gupta

46 Taxmann.com 439High Court2014#1901 most cited

What is III v. Vineeta Gupta authority for?

A declaration made by another party before the Income Tax Settlement Commission is not binding on the assessee, and no addition can be made in the assessee's assessment in the absence of independent material connecting the assessee to the transaction.

60

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2024.

Also referred to as

CIT Vs Vineeta Gupta · 46 Taxmann.com 439 · Delhi HC · Income Tax Settlement Commission · ITSC · binding on assessee · independent material · on-money receipt · Section 69 · cash payment

Issues it is cited on

Judgments citing III v. Vineeta Gupta