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“Section 193(9)”

Section References (mined)Section 193Section 193(9)1 judgments

The decision most relied on for Section 193(9) is CIT v. S.R. Patton (193 ITR 49), cited in 53 judgments on BharatTax.

Leading authorities on Section 193(9)

CIT v. S.R. Patton
193 ITR 49 · 1992 · High Court
53
citing judgments

The Explanation to Section 9(1)(ii), introduced in 1983, widens the scope of the section and is not merely declaratory. It operates prospectively from April 1, 1979, and cannot be applied to periods prior to that date.

Judgments citing Section 193(9)

Saloni Singhal Khandelwal, Delhi vs. ACIT, Circle 67(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 999/DEL/2023[2018-19]Status: DisposedITAT Delhi05 Oct 2023AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Shri KVS Gupta, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 143(1)Section 143(1)(a)Section 154Section 193(9)Section 199

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA