Lacchmandas v. CIT

124 ITR 532High Court1980#22246 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2015.

Judgments citing Lacchmandas v. CIT

Aroon Purie vs. Commissioner of Income Tax

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

…unt of voluntary payments, was held not to be income. These payments were made keeping in mind the personal esteem and venerated position, a fact which was not denied by the Revenue and accepted by the Court as true. 32. In Lacchmandas vs. CIT, (1980) 124 ITR 532 (Del.), gifts of land made to the assessee out of natural love and affection, as the assessed had served in his capacity as general attorney, was held to be not taxable as it was not in the nature of remuneration paid, but a transaction of gift. 33. The Madras High Court in CIT vs. Paramanand Uttamchand, (1984) 146 ITR 430, had to grapple…

Aroon Purie vs. Commr.of Income Tax

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

…unt of voluntary payments, was held not to be income. These payments were made keeping in mind the personal esteem and venerated position, a fact which was not denied by the Revenue and accepted by the Court as true. 32. In Lacchmandas vs. CIT, (1980) 124 ITR 532 (Del.), gifts of land made to the assessee out of natural love and affection, as the assessed had served in his capacity as general attorney, was held to be not taxable as it was not in the nature of remuneration paid, but a transaction of gift. 33. The Madras High Court in CIT vs. Paramanand Uttamchand, (1984) 146 ITR 430, had to grapple…

Aroon Purie vs. Commissioner of Income Tax

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

…unt of voluntary payments, was held not to be income. These payments were made keeping in mind the personal esteem and venerated position, a fact which was not denied by the Revenue and accepted by the Court as true. 32. In Lacchmandas vs. CIT, (1980) 124 ITR 532 (Del.), gifts of land made to the assessee out of natural love and affection, as the assessed had served in his capacity as general attorney, was held to be not taxable as it was not in the nature of remuneration paid, but a transaction of gift. 33. The Madras High Court in CIT vs. Paramanand Uttamchand, (1984) 146 ITR 430, had to grapple…