CIT vs R. Sunanda Bai
Validity of: Re-asstt.-Non-disclosure of material fact-A.Y. 1992-93, 93-94.
The assessee had not disclosed deduction claimed u/s 80HHA, while making a claim u/s 800HH. The deduction was allowed though [LexDoc Id : 434428]
CIT vs Prem Pal
Validity of: Re-asstt.-Declaration under VDIs, 1997-AY 1998-1999. The declaration filed under VDIs was not accepted since tax was not paid. A notice under s.148 could be issued on the basis of such a de [LexDoc Id : 403394]
Max New York Life Insurance Co. Ltd. vs Insurance Ombudsman
Conditional contract and contract of adhesion-Terms of contract not arrived at by mutual negotiations between the parties-The life insurance contract was a conditional contract because the promise of the insurer was conditioned on the timely payment of premiums subsequent [LexDoc Id : 402667]
CIT vs Siya Ram Garg (HUF)
Reasonableness of expenditure-Purchases from sister concern-The AO held that purchase from sister company were made a higher than market rate. The CIT(A) held these were at normal rate. The Tribunal also held t [LexDoc Id : 399851]
