Case Law Details
Case Name : Commissioner of Income Tax Vs. Arvind Kumar Jain (New Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
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
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.
0 Comments
Leave a Comment
Subscribe to Our Daily Newsletter
Sponsored
Sponsored
Sponsored
Search Post by Date
what procedure to be adopted for regular dishonor of Chqs issued by Ltd company to a firm