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Whether when the assessee is engaged in the travel business, income can be said to have accrued only after the customer boards for the cruise and departs or immediately after the ticket is booked?
Case Law Details
- Case Name
- Commissioner of Income Tax Vs Gautam R. Chadha (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Commissioner of Income Tax Vs Gautam R. Chadha
Delhi High Court
ITA No. 310/2009, 358/2011, 1115/2010
Date of Decision: July 27, 2011
M.L.MEHTA, J.
1. These three appeals being ITA No. 310/09, 1115/10 and 358/11 are preferred against the orders passed by Income Tax Appellate Tribunal („the Tribunal‟ for short) dated 22/08/08, 17/06/2009 and 16/07/2010 relating to assessment years 2003-04, 2005-06 and 2007- 08 respectively. Since the substantial questions of law in ITA 1115/10 and ITA 358/11 is also there in ITA 310/09, we propose to dispose of these three appeals through this common orde...
