Kalpanaraj v. T.N. State Transport Corpn

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jay Auto Components Ltd

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…hing Allowance of Rs.90/-, Metro Pass Allowance of Rs.180/-, Ration Money of Rs.2,961/-, and Conveyance Allowance of Rs.90/-. He submits that in view of the judgment of the Supreme Court in Kalpanaraj and Ors. v. Tamil Nadu State Transport Corpn., (2015) 2 SCC 764; and of this Court in Asha Devi & Ors. v. Oriental Insurance Co. Ltd., 2015 SCC OnLine Del 7114, the above allowances should have been deducted from the income of the deceased for the purposes of determining the loss of dependency, as these allowances were personal to the deceased. (b) the learned counsel for the Insurance Company further s…

Principal Commissioner of Income Tax-8 vs. M/S Shruti Fastners Ltd

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

…sation. The strict burden of proof would not be applicable to such an inquiry. The determination of the income can be made on the sole document of Income Tax Return, as has been held by the Supreme Court in Kalpanaraj v. T.N. State Transport Corpn. (2015) 2 SCC 764, observing as under: Digitally Signed By:SUNIL Signing Date:03.11.2023 16:56:28 Signature Not Verified MAC.APP. 774/2016 & MAC.APP. 312/2017 Page 8 of 10 “8. It is pertinent to note that the only available documentary evidence…

Principal Commissioner of Income Tax - 7 vs. M/S Premier Polyfilm Ltd

The appeals are disposed of in the above terms

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

…any merit in the above challenge of the UPSRTC. 38. I have held hereinabove that the Claimant was able to prove his claim of working as a typist. 39. As far as the ITRs are concerned, the Supreme Court in Kalpanaraj v. T.N. State Transport Corpn. (2015) 2 SCC 764 has held that even if the only documentary evidence available in support of the claim of income is an Income Tax Return, it is sufficient and must be given due weightage. It was held as under: “8. It is pertinent to note that the only available documentary evidence on record of Digitally Signed By:SUNIL Signing Date:09.11.2023 17:14:38 Signat…

Commissioner of Income Tax-(E) vs. India Habitat Centre

The appeals are disposed of in the above terms

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…any merit in the above challenge of the UPSRTC. 38. I have held hereinabove that the Claimant was able to prove his claim of working as a typist. 39. As far as the ITRs are concerned, the Supreme Court in Kalpanaraj v. T.N. State Transport Corpn. (2015) 2 SCC 764 has held that even if the only documentary evidence available in support of the claim of income is an Income Tax Return, it is sufficient and must be given due weightage. It was held as under: “8. It is pertinent to note that the only available documentary evidence on record of Digitally Signed By:SUNIL Signing Date:09.11.2023 17:14:38 Signat…

Principal Commissioner of Income Tax (Central)- 1 vs. Sahara India Financial Corporation Ltd

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…e that was reflected in the pay slip of the Claimant as being received from the Employer. The learned counsel for the Insurance Company, placing reliance on the judgment of the Supreme Court Kalpanaraj and Ors. v. Tamil Nadu State Transport Corpn., (2015) 2 SCC 764; and of this Court in Asha Devi & Ors. v. Oriental Insurance Co. Ltd., 2015 SCC OnLine Del 7114, submits that allowances like the travelling allowance, which are incidental to employment, ought to have been deducted from the income of the Claimant. 12. On the other hand, the learned counsel for the Claimant, placing reliance on the judgment…

Commissioner of Income Tax (Exemption) vs. Indian Walding Society

…sation. The strict burden of proof would not be applicable to such an inquiry. The determination of the income can be made on the sole document of Income Tax Return, as has been held by the Supreme Court in Kalpanaraj v. T.N. State Transport Corpn. (2015) 2 SCC 764, observing as under: Digitally Signed By:SUNIL Signing Date:03.11.2023 16:56:28 Signature Not Verified MAC.APP. 774/2016 & MAC.APP. 312/2017 Page 8 of 10 “8. It is pertinent to note that the only available documentary evidence…