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        Income Tax

        2001 (1) TMI 57 - HC - Income Tax

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        Delhi High Court: Revenue Prevails on Capital Computation under Income-tax Act The High Court of Delhi ruled in favor of the Revenue in a case involving the computation of capital for the purpose of section 80-I of the Income-tax ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Delhi High Court: Revenue Prevails on Capital Computation under Income-tax Act

                            The High Court of Delhi ruled in favor of the Revenue in a case involving the computation of capital for the purpose of section 80-I of the Income-tax Act, 1961. The court found that the provisions of section 154 of the Act are applicable, even if there is a debatable point involved. The question referred was answered in the negative, in favor of the Revenue and against the assessee.


                            The High Court of Delhi ruled in favor of the Revenue in a case involving the computation of capital for the purpose of section 80-I of the Income-tax Act, 1961. The court found that the provisions of section 154 of the Act are applicable, even if there is a debatable point involved. The question referred was answered in the negative, in favor of the Revenue and against the assessee.
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