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Section cured the mischief. The Direct Taxes Enquiry Committees Final Report (page 63, para 2.220) recommended as follows : "Hundi loans ... legislation as reported by the Wanchoo Committee. In meeting this situation also it is necessary to consider the effect
Madras High Court
- Cites 20 - Cited by 0 -
1982 2 ITD 420 Mad
- Full Document
furnished inaccurate particulars. However, it was experienced by Wanchoo Committee that appellate authorities were not inclined to uphold the penalties
Income Tax Appellate Tribunal - Ahmedabad
- Cites 12 - Cited by 0 - Full Document
called the Direct Taxes Enquiry Committee, popularly known as Wanchoo Committee, since it was presided over by K. N. Wanchoo ... contended by Mr. Pathak in this connection that the Wanchoo Committee in its report has observed at page
Gujarat High Court
- Cites 21 - Cited by 0 -
1974 97 ITR 660 Guj
- Divan - Full Document
view to implement the objective suggested by the Wanchoo Committee that this Chapter has been introduced. The tax payer approaching ... offences on the wealth of the nation which the Wanchoo Committee had emphasised and will exercise its power of immunisation
Karnataka High Court
- Cites 17 - Cited by 0 - A J Kumar - Full Document
giving effect to the recommendations of the Wanchoo Committee. The relevant recommendations with regard to Section 144A are as follows
Calcutta High Court
- Cites 18 - Cited by 0 -
1993 204 ITR 807 Cal
- A K Sengupta - Full Document
this amendment is the recommendations made by the Wanchoo Committee in their final report. The relevant extract of the recommendations
Income Tax Appellate Tribunal - Kolkata
- Cites 14 - Cited by 0 -
1996 57 ITD 309 Kol
- Full Document
committee was Direct Taxes Enquiry Committee, popularly known as Wanchoo Committee. The Committee submitted its interim report ... Amendment) Bill, 1971, to implement these recommendations of the Wanchoo Committee by inserting Chapter
Punjab-Haryana High Court
- Cites 19 - Cited by 0 -
1996 219 ITR 461 P H
- A Bhan - Full Document
called the Direct Taxes Enquiry Committee,popularly known as Wanchoo Committee, since it was presided over ... Wanchoo,Retired Chief Justice of the Supreme Court of India. The Committee submitted its report in the month of December
Karnataka High Court
- Cites 18 - Cited by 0 -
ILR 1985 KAR 650
- J Shetty - Full Document
seen at page 77 of the report of Wanchoo Committee. The extracts are as under:- "Of the various devices
Income Tax Appellate Tribunal - Bangalore
- Cites 15 - Cited by 0 -
(2004) 85 TTJ Bang 434
- Full Document
Central Administrative Tribunal - Delhi Mr. Vivek Batra vs The Union Of India on 22 October
Central Administrative Tribunal - Delhi
- Cites 25 - Cited by 0 - Full Document
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