Concealment - Judgment Search Results

Nirmal Udyog Co. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1998)65ITD73(Mum.)

..... it was found that the department had come into possession of unquestionable evidence regarding concealment of income before assessee filed returns purportedly under amnesty scheme disclosure claim was ..... transactions of the group the existence of boston diary is only to record the concealed income earned by the assessees in multifarious transactions the learned departmental representative wondered .....

Kungys Vs. United States

Court: US Supreme Court

..... not establish that kungys misrepresentation was material section 1451 a imposes denaturalization for concealment of a material fact emphasis added and the materiality requirement implicit in the ..... establishment during the 1941 44 period petitioner in effect perpetuated these nondisclosures or concealments throughout his naturalization proceedings by representing that the information contained in his .....

income-tax Officer Vs. Geep Industrial Syndicate Ltd.

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (1987)23ITD448(All.)

..... had been claimed correctly we hence conclude that by claiming depreciation wrongly the assessee concealed the particulars of its income or furnished inaccurate particulars of such income and thus ..... s income including expenditure deductions etc in respect of which the assessee had either concealed particulars or furnished inaccurate particulars it is quite conceivable that the amount of income .....

Regalado Cuellar Vs. United States

Court: US Supreme Court

..... detection the jury was entitled to find that the funds would have been better concealed or concealable after the transportation than before 478 f 3d at 292 the statutory text makes ..... contains no appearance of legitimate wealth requirement we next consider whether the evidence that petitioner concealed the money during transportation is sufficient to sustain his conviction as noted petitioner was .....

Vijay Madanlal Choudhary Vs. Union Of India

Court: Supreme Court of India

..... that all and any activities relating to proceeds of crime including solitary possession concealment use or acquisition constitute and offence of money laundering independent of the final ..... 420 cheating and dishonestly inducing delivery of property 421 dishonest or fraudulent removal or concealment of property to prevent distribution among creditors 422 dishonestly or fraudulently preventing debt .....

Pramodkumar Anand Mishra Vs. State of Gujarat and Another

Court: Gujarat

..... and it cannot be tried along with the main sessions case like criminal conspiracy abetment concealing the articles or body after the crime or harbouring the offender etc all are interconnected ..... opinion that the incident is inseparately connected with the main case like criminal conspiracy abetment concealing the articles or body after the crime or harbouring the offender etc all are interconnected .....

Fairdeal Motors Vs. Commissioner of Income-tax

Court: Jammu and Kashmir

Reported in: [1979]117ITR137(J& K)

..... the conclusion that the disputed amount represented income and that the assessee had consciously concealed the particulars of his income or had deliberately furnished inaccurate particulars p 701 16 ..... regarding the material question that has to be considered namely whether the firm has concealed the particulars of its income or whether it has deliberately furnished inaccurate particulars of .....

Commissioner of Income-tax Vs. Rupabani theatres P. Ltd.

Court: Kolkata

Reported in: (1981)21CTR(Cal)293,[1981]130ITR747(Cal)

..... to the conclusion that the disputed amount represented income and the assessee had consciously concealed the particulars of his income or had deliberately furnished inaccurate particulars of his income ..... to establish that the disputed amount represented income of the assessee who had consciously concealed the particulars of the income or had deliberately furnished inaccurate particulars since the .....

Rahmat Development and Engineering Corporation Vs. Commissioner of Inc ...

Court: Kolkata

Reported in: (1981)20CTR(Cal)228,[1981]130ITR602(Cal)

..... conclusion that the disputed amount represented the income and that the assessee had consciously concealed the particulars of his income or had deliberately furnished inaccurate particulars it was submitted ..... this section could apply the authority concerned must be satisfied that the assessee had concealed the particulars of his income or deliberately furnished inaccurate particulars of such income .....

State of Orissa Vs. Ranjan Singh

Court: Orissa

..... question obviously arises as to whether the confession of the accused regarding authorship of the concealment of incriminating article leads ipso facto to conclusion of guilt of the said accused so ..... holding that when the accused makes his statement without stating that the incriminatory material was concealed by him the possibilities that may arise are 1 that the accused himself would have .....