Supreme Court of India
Vijay Kumar Talwar v. Commissioner of Income Tax, Delhi
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the foregoing reasons, we have no hesitation in holding that no question of law, much less any substantial E question of law arises from the order of the Tribunal requiring consideration of the High Court.
Judgment, page 14
From the headnote
Income Tax Act, 1961: s. 68 - Presumption under - Non-satisfactory explanation c by assessee about the nature and source of the cash receipts credited in his account books - Held: Presumption u/s. 68 is to be drawn against him - The sum found credited in the books of assessee for the previous year, to be charged to tax as income of assessee of that previous year since no satisfactory explanation was offered by him - The conclusion of the Tribunal to the effect that the assessee has failed to prove the source of the cash credits cannot be said to be perverse, giving rise to a substantial
Where later benches applied it
- 2012 Union of India v. Ibrahim Uddin & Anr.
- 2023 Sap Labs India Private Limited v. Income Tax Officer, Circle 6, Bangalore
Of those, 1 relied on · 1 referred to
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