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4 results for “capital gains”+ Section 36(1)(viii)clear

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COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

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

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

36 absence of an Appropriation Act being passed by the State Legislature according sanction for incurring such expenditure, and without adhering to the procedure prescribed under Articles 203 and 204. Therefore no expenditure, in connection with the provision of facilities like accommodation, water, electricity, vehicles, petrol, diesel etc, could have been incurred by the State Government for the benefit

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

viii) The probate proceedings shall be conducted by the Probate Court in the manner prescribed in the Act and in no other way. Therefore, it cannot be argued that there is any lacuna in the Act to cover any exigency concerning a probate proceedings or Administrator Proceedings. (ix) That, the Court is well-equipped under Section 247 of the Succession

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

viii) The probate proceedings shall be conducted by the Probate Court in the manner prescribed in the Act and in no other way. Therefore, it cannot be argued that there is any lacuna in the Act to cover any exigency concerning a probate proceedings or Administrator Proceedings. (ix) That, the Court is well-equipped under Section 247 of the Succession