Tag Archives: Surendra Pal Singh Sahni v. Director General of Income-tax (Investigation)

Benefit of 2016 Income declaration scheme not available even if search proceedings under section 132 initiated after launching of scheme

Held In the taxing statutes, the Court has to be very slow in interpreting the statutes where intention of the legislature is to curb the evasion of tax. This is a peculiar case where the Government has granted the benefit under the scheme only to the persons who are not covered under Section 132 of… Read More »