Supreme Court Decisions on Income diverted at source before it accures to the assessee cannot be regarded as an income

1.    CIT v. Sitaldas Tirathdas [1961] 41 ITR 367 (SC),

2.       Provat Kumar Mitter v. CIT [1961] 41 ITR 624 (SC),

3.        Moti Lal Chhadami Lal Jain v. CIT [1991] 190 ITR 1/56 Taxman 49 (SC),

4.       CIT v. Sahara Investment India Ltd. [2004] 266 ITR 641/136 Taxman 61 (SC),

5.       CIT v. Chamanlal Mangaldas & Co. [1960] 39 ITR 8 (SC),

6.       Dalmia Cement Ltd. v. CIT [1999] 237 ITR 617/104 Taxman 97 (SC),

CIT v. Sunil J. Kinariwala [2003] 259 ITR 10/126 Taxman 161 (SC)

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