REGENT COMPUTRONICS PVT. LTD.

K.D. ARORA Appellant

V/S

COMMISSIONER OF INCOME-TAX Respondents

Referred Judgements :-

N A MALBARY AND BROS SURAT VS. COMMISSIONER OF INCOME TAX BOMBAY NORTH AHMEDABAD [REFERRED TO]
COMMISSIONER OF INCOME TAX WEST BENGAL VS. ANWAR ALI [REFERRED TO]
BRIJ MOHAN VS. COMMISSIONER OF INCOME TAX NEW DELHI [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. KEDAR NATH RAM NATH [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. SWARUP COLD STORAGE AND GENERAL MILLS [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. LALIT MOHAN DEB [REFERRED TO]
A.K. BASHU SAHIB V. CIT [REFERRED TO]
CWT V. S. VENUGOPALA KONAR [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. PATNA TIMBER WORKS [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. NATHULAL AGARWALA AND SONS [REFERRED TO]

JUDGEMENT

(1.) THESE are two references under Section 256(1) of the Income-tax Act, 1961 (hereinafter called "the Act"), at the instance of the assessee. Two questions have been referred at the instance of the assessee. They are as follows :

(2.) THE following two questions have been referred to us at the instance of the Revenue:

(3.) THE matter was then taken in appeal to the Appellate Tribunal by the assessee. In regard to the gifts of Rs. 10,000 and Rs. 20,000, the Tribunal concurred with the Inspecting Assistant Commissioner and upheld his order. THE appeal to that extent was dismissed.

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K D ARORA Vs. COMMISSIONER OF INCOME TAX

Referred Judgements :-

JUDGEMENT

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