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Reimbursement of expense cannot be treated as loan or deposit to attract Section 269SS or 269T
Case Law Details
- Case Name
- Income-tax Officer Vs Hostel (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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HIGH COURT OF GUJARAT
Income-tax Officer
Versus
VS Hostel
Tax Appeal Nos. 1463 & 1466 of 2011
September 18, 2012
ORDER
Harsha Devani, J.
Both these appeals under section 260A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) have been filed by the revenue against the common order dated 10.6.11 passed by the Income Tax Appellate Tribunal (hereinafter referred to as “the Tribunal”). Before the Tribunal two separate orders passed by the Commissioner (Appeals) cancelling penalties under section 271D and 271E of the Act were subject ma...
