Pankaj Jain Jai Jinendra |
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![]() Pankaj Jain at Mehrangarh Fort
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Born | Faridabad, Haryana |
11 July 1992 |||||
Residence | Faridabad | |||||
Nationality | Indian | |||||
Ethnicity | Indian | |||||
Citizenship | Indian | |||||
Education | BCom (H) graduate from SBSC | |||||
Occupation | Article, Chartered Accountancy | |||||
Home town | Faridabad | |||||
Religion | Jainism | |||||
Parent(s) | Mr. M K Jain Mrs. Rachna Jain |
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Relatives | Piyush Jain (brother) | |||||
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S. No. | Case | Description |
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1 | CIT vs Saurashtra Cement Ltd. (2010) 325 ITR 422 (SC) | LD for delay in supply of Machinery is non taxable Liquidated damages due to delay in supply of machinery is directly linked with procurement of capital asset since it leads to delay in creation of profit making apparatus, hence, it is a capital receipt not a revenue receipt. Therefore, it is non taxable. |
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