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Cit Vs. Sam Orie

Court : Delhi

Appellant : Cit

Respondent : Sam Orie

Subject : Direct Taxation

Reported in : [2003]131TAXMAN301(Delhi)

D.K. Jain, J.At the instance of the revenue, the Income Tax Appellate Tribunal, Delhi Bench-D, New Delhi (hereinafter referred to as the Tribunal) has referred under section 256(1) of the Income Tax Act, 1961, the following...

Commissioner of Income-tax Vs. Sam Orie

Court : Delhi

Appellant : Commissioner of Income-tax

Respondent : Sam Orie

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(14)

Reported in : [2004]266ITR630(Delhi)

D.K. Jain J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal, Delhi Bench-D, New Delhi (for short 'the Tribunal'), has referred under Section 256(1) of the Income-tax Act, 1961, the following question for our...