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Shares and Securities Held by Bank as Stock-in-Trade; Section 14A Inapplicable
Case Law Details
- Case Name
- PCIT Vs Punjab And Sind Bank (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Delhi High Court
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PCIT Vs Punjab And Sind Bank (Delhi High Court)
Delhi High Court has dismissed an appeal filed by the Principal Commissioner of Income Tax (PCIT) against an order of the Income Tax Appellate Tribunal (ITAT) concerning the assessment of Punjab & Sind Bank for the Assessment Year 2016-17. The court found that the questions of law raised by the Revenue in the appeal were already covered by its own previous judgment in the bank’s case for an earlier assessment year, as well as by decisions of the Supreme Court and other High Courts.
The appeal before the High Court perta...
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