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3 judgments · newest first · showing 1–3
Bharat Commerce & Industries Ltd. appealed against the Commissioner of Income Tax, arguing that interest paid on delayed advance tax (under Sections 139 and 215) for AY 1972‑73 and interest paid on delayed tax under the Voluntary Disclosure of Income and Wealth Act, 1976 for AY 1977‑78 and 1978‑79 …
The appellants, a partnership firm, were searched under section 132 of the Income‑Tax Act on 28 October 1975 and cash, jewellery, diamonds and books of account were seized. On 31 December 1975 they filed a declaration of concealed income under section 3(1) of the Voluntary Disclosure of Income and …
Tekchand, a watch dealer, and his two sons made a voluntary disclosure of income under the Voluntary Disclosure of Income and Wealth Act, 1976 and obtained a certificate. After serving a detention order under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (COFEPOSA), …
