Case Law Details
Case Name : Pankil Garg Vs PCIT (ITAT Chandigarh)
Appeal Number : ITA No. 773/CHD/2018
Date of Judgement/Order : 17/07/2019
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Chandigarh
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Pankil Garg Vs PCIT (ITAT Chandigarh)
Conclusion: Amount received by assessee from ‘HUF’, being its member, was a capital receipt in his hands and was not exigible to income tax as in case of individual, the HUF has not been included in the defin
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