https://www.taxtmi.com/caselaws?id=192453 The Tribunal erred in assessing certain payments as the assessee's income due to limitations of the Income-tax Act in addressing moral considerations. Payments to Ghanekar, Iyer, and Keshardeo Hanumanbux were deemed income of Ramnarain Sons, not the assessee, as they were made to benamidars of Ramnarain Sons. Conversely, payments to Joharmal, Grant, and Chapsey were considered the assessee's income as no evidence showed they reached Ramnarain Sons. The Court rectified the Tribunal's errors in the question referred, emphasizing the importance of evidence in determining tax liability accurately. en-us Wed, 28 Sep 1955 00:00:00 +0530 Thu, 01 Jun 2017 17:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192453 The Tribunal erred in assessing certain payments as the assessee's income due to limitations of the Income-tax Act in addressing moral considerations. Payments to Ghanekar, Iyer, and Keshardeo Hanumanbux were deemed income of Ramnarain Sons, not the assessee, as they were made to benamidars of Ramnarain Sons. Conversely, payments to Joharmal, Grant, and Chapsey were considered the assessee's income as no evidence showed they reached Ramnarain Sons. The Court rectified the Tribunal's errors in the question referred, emphasizing the importance of evidence in determining tax liability accurately. Case-Laws Income Tax Wed, 28 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192453