THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS
ITA/46/2020HC Kerala03 Apr 2024
Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
vii) Whether payment made to erstwhile trustees without services
actually rendered by them, will fall outside the ambit of Sec.13 ?
(viii)
Whether mere book addition in the asset side of the balance sheet
is sufficient to prove that asset has actually come into being, even
if the same is not substantiated by bills or vouchers?
6. In I.T.A.No.47/2020
