Attar Singh Gurmukh Singh Etc. vs Income Tax Officer

Authority: Supreme Court Date: 1991-08-07 Section: 40A(3), 6DD, 6DD(j) Acts: Income Tax Act 1961, Income Tax Rules 1962 Result: Revenue Citation: : (1991) 97 CTR (SC) 251: (1991) 191 ITR 667 (SC) : (1991) 59 TAXMAN 11 Justices: K. Jagannatha Shetty & Yogeshwar Dayal, JJ. Appeal No: Civil Appeal No. 11 of 1991 and other connected appeals
Whether Section 40A(3) of the Income Tax Act, 1961 is constitutionally valid --- Held Yes; Whether Section 40A(3) applies to payments made for acquiring stock-in-trade --- Held Yes

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