Tag Archives: Section 69

Cash commission paid to doctors for referring patients to hospitals disallowed by HC

HIGH COURT OF PUNJAB AND HARYANA Commissioner of Income-tax-2, Chandigarh v. International Institute of Neuro Sciences & Oncology Ltd. S. J. VAZIFDAR, CJ. AND DEEPAK SIBAL, J. IT APPEAL NO. 76 OF 2015 (O & M) SEPTEMBER  9, 2016 Facts of the Case The assessee had been paying commission to various Doctors for referring the… Read More »

Cash deposits in saving bank account held as unexplained

Cash deposits in saving bank account held as unexplained as assessee failed to prove source of deposits. HIGH COURT OF CALCUTTA Sushil Modi v. Commissioner of Income-tax, Central-II GIRISH CHANDRA GUPTA AND ARINDAM SINHA, JJ. IT APPEAL NO.52 OF 2003 APRIL  1, 2015 Section 69 of the Income-tax Act, 1961 – Unexplained investment (Deposits) – Block… Read More »