SHRI. GOPAL S. PANDITH,MYSORE vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, PANAJI, GOA

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

house property did not materialize, assessee refunded said amount through cheque to his wife. On the question whether acceptance of cash by husband from his wife would amount to taking of loan or advance in strict sense of section 269SS , the tribunal held that it cannot be construed as loan attracting provisions of Sec.269SS of the Act and therefore

SHRI. GOPAL S. PANDITH,MYSORE vs. JOINT COMMISSIONER OF INCOME, TAX, CENTRAL RANGE, PANAJI, GOA

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

house property did not materialize, assessee refunded said amount through cheque to his wife. On the question whether acceptance of cash by husband from his wife would amount to taking of loan or advance in strict sense of section 269SS , the tribunal held that it cannot be construed as loan attracting provisions of Sec.269SS of the Act and therefore

SHRI. GOPAL S. PANDITH,MYSORE vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, PANAJI, GOA

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

house property did not materialize, assessee refunded said amount through cheque to his wife. On the question whether acceptance of cash by husband from his wife would amount to taking of loan or advance in strict sense of section 269SS , the tribunal held that it cannot be construed as loan attracting provisions of Sec.269SS of the Act and therefore

SHRI. GOPAL S. PANDITH,MYSORE vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, PANAJI, GOA

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

house property did not materialize, assessee refunded said amount through cheque to his wife. On the question whether acceptance of cash by husband from his wife would amount to taking of loan or advance in strict sense of section 269SS , the tribunal held that it cannot be construed as loan attracting provisions of Sec.269SS of the Act and therefore

SHRI. GOPAL S. PANDITH,MYSORE vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, PANAJI, GOA

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

house property did not materialize, assessee refunded said amount through cheque to his wife. On the question whether acceptance of cash by husband from his wife would amount to taking of loan or advance in strict sense of section 269SS , the tribunal held that it cannot be construed as loan attracting provisions of Sec.269SS of the Act and therefore

SHRI. GOPAL S. PANDITH,MYSORE vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, PANAJI, GOA

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

house property did not materialize, assessee refunded said amount through cheque to his wife. On the question whether acceptance of cash by husband from his wife would amount to taking of loan or advance in strict sense of section 269SS , the tribunal held that it cannot be construed as loan attracting provisions of Sec.269SS of the Act and therefore

SHRI.GOPAL S. PANDITH,MYSORE vs. JOINT COMMISSIONER OF INCOME TAX,CENTRAL RANGE, PANAJI, GOA

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

house property did not materialize, assessee refunded said amount through cheque to his wife. On the question whether acceptance of cash by husband from his wife would amount to taking of loan or advance in strict sense of section 269SS , the tribunal held that it cannot be construed as loan attracting provisions of Sec.269SS of the Act and therefore

SHRI. GOPAL S. PANDITH,MYSORE vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, PANAJI, GOA

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

house property did not materialize, assessee refunded said amount through cheque to his wife. On the question whether acceptance of cash by husband from his wife would amount to taking of loan or advance in strict sense of section 269SS , the tribunal held that it cannot be construed as loan attracting provisions of Sec.269SS of the Act and therefore

SMT. RAJESHWARI PANDITH,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, PANAJI, GOA

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

house property did not materialize, assessee refunded said amount through cheque to his wife. On the question whether acceptance of cash by husband from his wife would amount to taking of loan or advance in strict sense of section 269SS , the tribunal held that it cannot be construed as loan attracting provisions of Sec.269SS of the Act and therefore

SHRI. GOPAL S. PANDITH,MYSORE vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, PANAJI, GOA

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

house property did not materialize, assessee refunded said amount through cheque to his wife. On the question whether acceptance of cash by husband from his wife would amount to taking of loan or advance in strict sense of section 269SS , the tribunal held that it cannot be construed as loan attracting provisions of Sec.269SS of the Act and therefore

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

482 17,472 707 350 8,814 4,224 68,049 2015-16 40,020 14,400 1,460 588 - - 56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

482 17,472 707 350 8,814 4,224 68,049 2015-16 40,020 14,400 1,460 588 - - 56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

482 17,472 707 350 8,814 4,224 68,049 2015-16 40,020 14,400 1,460 588 - - 56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

482 17,472 707 350 8,814 4,224 68,049 2015-16 40,020 14,400 1,460 588 - - 56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J

M/S. LIFE INSURANCE CORPORATION OF INDIA ,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

482 17,472 707 350 8,814 4,224 68,049 2015-16 40,020 14,400 1,460 588 - - 56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

482 17,472 707 350 8,814 4,224 68,049 2015-16 40,020 14,400 1,460 588 - - 56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

482 17,472 707 350 8,814 4,224 68,049 2015-16 40,020 14,400 1,460 588 - - 56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

482 17,472 707 350 8,814 4,224 68,049 2015-16 40,020 14,400 1,460 588 - - 56,468 2016-17 1,30,588 31,320 666 156 9,116 2,275 1,74,121 Shivamogga: Payment to HP In la Sales Cash Medical Benefit u/s Pvt. Ltd. an MDC Projects Total 192 u s 194J