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
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, the following substantial questions of
law have been raised:
(i)
Whether the trustees of a public charitable trust have a right