Supreme Court · 1995 INSC 221 · Decided 28 March 1995
Sumati Dayal v. Commissioner of Income Tax, Bangalore
- Court
- Supreme Court of India
- Citation
- 1995 INSC 221 · [1995] 2 S.C.R. 1173
- Case number
- CIVIL APPEAL No. 1344/1977
- Decided
- 28 March 1995
- Bench
- S.C. AGRAWAL, B.L. HANSARIA, SUJATA V. MANOHAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 68
Headnote
DAYAL v. COMMISSIONER OF INCOME TAX, BANGALORE MARCH 28, 1995 [S.C. AGRA WAL, B.L.. HANSARIA AND SUJATA V. MANOHAR JJ.) A B Income Tax Act, 1961 S.68-Receipts claimed to be winnings from races-Genuineness <;>/-Claim rejected by Settlement Commissioner as non- genuine-Held valid. C The 3,11,831 & 93,500 by way of race winnings in Jackpots and Treble events in races at D Turf Clubs in Bangalore, Madras and Hyderabad. The said amount was shown by the appellant in the capital accounts in the books. She filed a return declaring an income of Rs. 27,829 & 3,827 and also made a
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