M/S. SUNNYGOLD WINERIES PRIVATE LTD.,,PUNE vs. JOINT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.703/Pun/2015 "नधा"रण वष" / Assessment Year : 2010-11

245 ITR 734. In para 15 of the said judgment, the Hon'ble High Court held that the provision of section 281 of the IT Act or for that matter section 38 of the Sales Tax Act, Maharashtra Government are more rigorous than the scope and ambit of section 53 of the Transfer of Property Act. The provision of both

RAMESH G PORWAL,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee is partly allowed