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
vi) Whether mere deduction of tax at source on an amount paid is
sufficient to establish that alleged service is rendered, in respect
of the amount paid ?
(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
