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1 result for “section 68”+ Section 2(24)(x)clear

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Key Topics

Section 153A3

THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ANR. vs. ROHIT KARAN JAIN

ITA/5/2023HC Gauhati12 Mar 2025

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

Section 131Section 132Section 132(4)Section 139(1)Section 153A

x) Exactly similar entries have been taken by other family members of the assessee for the period under consideration whose cases are under scrutiny under the same Range. xi) Further from data received from BSE India (As per annexure-A) it is evident that the trading in these shares are at a pre-determined time between pre-determined brokers