Income Tax Act. In International Instruments v. CIT

133 ITR 283High Court1982#22400 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2015.

Judgments citing Income Tax Act. In International Instruments v. CIT

Aroon Purie vs. Commissioner of Income Tax

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

…amine whether a particular receipt has been exempted and then on the said reasoning and ratio proceed to decipher and hold that the amount/receipt is income for the purposes of the Act i.e. the Income Tax Act. In International Instruments vs. CIT, (1982) 133 ITR 283 (Kar.), it has been held that “A receipt may not be „income‟ at all within the proper connotation of that term and yet may come within the express exemption in this section, due to the over- anxiety of the draftsman to make the fact of non- taxability clear beyond 2015:DHC:2990-DB ITA No.232/2002…

Aroon Purie vs. Commr.of Income Tax

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

…amine whether a particular receipt has been exempted and then on the said reasoning and ratio proceed to decipher and hold that the amount/receipt is income for the purposes of the Act i.e. the Income Tax Act. In International Instruments vs. CIT, (1982) 133 ITR 283 (Kar.), it has been held that “A receipt may not be „income‟ at all within the proper connotation of that term and yet may come within the express exemption in this section, due to the over- anxiety of the draftsman to make the fact of non- taxability clear beyond 2015:DHC:2990-DB ITA No.232/2002…

Aroon Purie vs. Commissioner of Income Tax

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

…amine whether a particular receipt has been exempted and then on the said reasoning and ratio proceed to decipher and hold that the amount/receipt is income for the purposes of the Act i.e. the Income Tax Act. In International Instruments vs. CIT, (1982) 133 ITR 283 (Kar.), it has been held that “A receipt may not be „income‟ at all within the proper connotation of that term and yet may come within the express exemption in this section, due to the over- anxiety of the draftsman to make the fact of non- taxability clear beyond 2015:DHC:2990-DB ITA No.232/2002…

Income Tax Act. In International Instruments v. CIT (133 ITR 283) — Cited in 3 Judgments | BharatTax