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
v)
Whether agreements signed subsequent to search have any
sanctity, as it had been done as an afterthought to suit the needs
of the delinquent assessees and to evade 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