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Counsel for the assessee drew our attention to the Wanchoo Committee Report forming the basis of the amendment to Section ... argument. Further, the statement prefacing the recommendation of the Wanchoo Committee also says that: "while we are of the view
Kerala High Court
- Cites 2 - Cited by 10 - Full Document
Allahabad High Court Swastik Gear Ltd. And Ors. vs Income-Tax Officer And Ors. on
Allahabad High Court
- Cites 25 - Cited by 5 - Full Document
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 4 - Full Document
offences on the wealth of the nation which the Wanchoo Committee had emphasized and will exercise its power of immunization
Punjab-Haryana High Court
- Cites 11 - Cited by 3 - Full Document
hardships were being faced by the taxpayers, the Wanchoo Committee recommended that in order to remove hardship, the penalty under
Income Tax Appellate Tribunal - Delhi
- Cites 53 - Cited by 4 - Full Document
Member, the Hon'ble Third Member went into the Wanchoo Committee Report which had resulted into intro section of Explanation
Income Tax Appellate Tribunal - Mumbai
- Cites 6 - Cited by 6 - Full Document
revenue. The Direct Taxation Enquiry Committee, headed by Chief Justice K. N. Wanchoo, suggested latest ways and methods, to plug ... Chief Justice of India, Hon'ble Shri K. N. Wanchoo was appointed by the Govt. of India for the manifold
Rajasthan High Court
- Cites 52 - Cited by 4 - Full Document
paragraph 2.76 of the report, he contended that the Wanchoo Committee, while they were of the view that penalty should ... indicate the recommended changes in the Act by the Wanchoo Committee. However, this prosecution initiated for totally different offences inclusive
Madras High Court
- Cites 13 - Cited by 3 - Full Document
examination of the recommendations of the Direct Tax Enquiry Committee (Wanchoo Committee) and the 47th Report of the Law Commission
Income Tax Appellate Tribunal - Mumbai
- Cites 40 - Cited by 5 - Full Document
after taking us through the Wanchoo Committee report on the Direct Taxes Enquiry, based upon which the above section ... Direct Taxes Enquiry Committee popularly known as Wanchoo Committee, where in paragraph 3.62 after noticing that there was a certain
Income Tax Appellate Tribunal - Delhi
- Cites 11 - Cited by 3 - Full Document
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