Income Tax Act, 1961 with Section 69 Archives

Supreme Court Clarifies “Other Valuable Articles” Under Section 69A of Income Tax Act: M/s. D.N. Singh vs. Commissioner of Income Tax (2023)

Supreme Court Clarifies “Other Valuable Articles” Under Section 69A of Income Tax Act: M/s. D.N. Singh vs. Commissioner of Income Tax (2023) LEGAL ISSUE: Whether bitumen can be classified as “other valuable articles” under Section 69A of the Income Tax Act, 1961, and whether a carrier of goods can be considered the owner of those […]

Supreme Court Clarifies “Other Valuable Articles” Under Section 69A of Income Tax Act: M/s. D.N. Singh vs. Commissioner of Income Tax (2023)

May 16, 2023 / Hrishikesh Roy, Income Tax Act, 1961, Income Tax Act, 1961 with Section 69, Income Tax Act, 1961 with Section 69A, Income Tax Act, 1961 with Section 69B, Indian Penal Code, 1860, Indian Penal Code, 1860 with Section 405, Judges, K.M. Joseph

Supreme Court Clarifies “Other Valuable Articles” Under Section 69A of Income Tax Act: M/s. D.N. Singh vs. Commissioner of Income Tax (2023) LEGAL ISSUE: Interpretation of “other valuable articles” under Section 69A of the Income Tax Act, 1961, and determination of ownership in the context of a carrier. CASE TYPE: Income Tax Law Case Name:

Supreme Court Clarifies “Other Valuable Articles” Under Section 69A of Income Tax Act: M/s. D.N. Singh vs. Commissioner of Income Tax (2023) Read Post »