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After accepting wife as owner of business, revenue cannot tax the income from same business as income of husband
Case Law Details
- Case Name
- Commissioner of Income Tax- XI Vs Kuldeep Sood (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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HIGH COURT OF DELHI
Commissioner of Income-tax-XI
Versus
Kuldeep Sood
I T Appeal No. 43 of 2013
Date of Pronouncement – 30.01.2013
JUDGMENT
R.V. Easwar, J. – This appeal has been filed by the Revenue and it is directed against the order passed by the Income Tax Appellate Tribunal (‘Tribunal’ for short) on 22nd June, 2012 in ITA(SS) No. 61/Del/2009. The Revenue seeks admission of the appeal on the following questions of law stated to be substantial questions of law:-
“I. Whether the ITAT has not erred in law in case of the respondent for deleting the addition of Rs...
