Income Tax - Case Law - Commissioner of Income Tax (Central) and Others Versus Shri Subrata Roy, O. P. Srivastava And Others 2013 (8) TMI 819 - ALLAHABAD HIGH COURT

Deduction u/s 57(iii) or section 36(1)(iii) of the Income Tax Act Colourable transaction for tax avoidance - Assessee is a partner of M/s. Sahara India (Firm) and Director in various companies of M/s. Sahara Group. For t.......... Income Tax - Case Law