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Section 245D(4)2 Section 1562

RNS INFRASTRUCTURE LIMITED vs. INCOME TAX SETTLEMENT COMMISSIONER

In the result, writ petitions are allowed

WP/46275/2016HC Karnataka07 Dec 2016

Bench: The Hon’Ble Mr. Justice L. Narayana Swamy Writ Petition Nos.46275-46289 Of 2016 (T-It)

Section 132Section 139Section 153ASection 156Section 245Section 245DSection 245D(4)Section 271(1)(C)

disallow the entire cash withdrawals in their assessments. If the entire cash withdrawal is used for sundry payment, the projects, which are all labour intensive, could not have been completed. The allegations of the Department referred to in paragraph 15.2 at page 62 of the order dated 27th May 2016 are proved to be imaginary and without basis. The Department