Case Law Details
Case Name : Commissioner of Income Tax Vs. Arvind Kumar Jain (New Delhi High Court)
Appeal Number : ITA No. 589 of 2011
Date of Judgement/Order : 30/09/2011
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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CIT vs. Arvind Kumar Jain (Delhi High Court)- Trade advance which are in the nature of money transacted to give effect to a commercial transactions would not, in our view, fall within the ambit of the provisions of Section 2(22)(e) of the Act. This interpretation would allow the rule of purposive construction with noscitur a sociis, as was done by the Supreme Court in the case of LIC of India v. Retd. LIC Officers Assn. [2008] 3 SCC 321.
IN THE HIGH COURT OF DELHI AT NEW DELHI
ITA No. 589 OF 2011
Judgement Reserved On: 19.09.2011
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