Shyamwati Sharma v. Karam Singh (12 SCC 378)

The Pr. Commissioner of Income Tax -3 vs. Divine Developwell Pvt. Ltd

The Appeals stand disposed of along with the pending Application(s),

ITA/110/2018HC Delhi02 May 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

…his monthly income by way of contribution to the family. However, the allowances which were for personal benefit were liable to be deducted. 15. This aspect was further explained by the Supreme Court in the case of Shyamwati Sharma v. Karam Singh, (2010) 12 SCC 378. It was observed that while ascertaining the net monthly income of the deceased, any deductions shown in the Salary Certificate as deductions towards GPF, Life Insurance premium, repayments of loans, etc. should not be excluded from the income. The deduction towards Income Tax/Surcharge alone should be DigitallySigned By:VIKAS ARORA Signing D…

Ms Ratan Mandir vs. Deputy Commissioner of Income Tax

ITA/110/2018HC Rajasthan04 Aug 2023

Bench: MANINDRA MOHAN SHRIVASTAVA,PRAVEER BHATNAGAR

Pr. Commissioner Fo I.Tax-Delhi-2 vs. M/S Bharat Sanchar Nigam Ltd

The Appeals stand disposed of along with the pending Application(s),

ITA/479/2016HC Delhi01 Aug 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 17Section 173

…his monthly income by way of contribution to the family. However, the allowances which were for personal benefit were liable to be deducted. 15. This aspect was further explained by the Supreme Court in the case of Shyamwati Sharma v. Karam Singh, (2010) 12 SCC 378. It was observed that while ascertaining the net monthly income of the deceased, any deductions shown in the Salary Certificate as deductions towards GPF, Life Insurance premium, repayments of loans, etc. should not be excluded from the income. The deduction towards Income Tax/Surcharge alone should be DigitallySigned By:VIKAS ARORA Signing D…