Assistant Commissioner Of Income-Tax vs Sahara India on 21 December, 2005
); CIT v. Golaprai Hoonlal & Co. ; and Pennwalt India Ltd. v. Registrar of Companies [1987] 62 Comp. Cas. 112 (Bom.).
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9. CIT v. Golaprai Hoonlal & Co. [1977] 110 ITR 896 (Gau.).
Sewbalakram & Co. vs Commissioner Of Income-Tax on 5 January, 1983
On the second submission Mr. Barua relies on T.K. Roy v. CWT [1978] 115 ITR 746, 770 (Gauhati), CWT v. Suresh Seth [1981] 129 ITR 328, 335 (SC), CIT v. Golaprai Hoonlal and Co. [1977] 110 ITR 896, 899 (Gauhati) and CIT v. Assam Travels Shipping Service [1977] 110 ITR 359, 361 (Gauhati).
Askar Mirza vs Commissioner Of Wealth-Tax on 7 February, 1986
With great respect to their Lordships, we regret our inability to subscribe to the views expressed in Golaprai Hoonlal and Co.'s case [1977] 110 ITR 896 (Gauhati).
Lok Housing And Constructions Ltd, ... vs Ito 8(2)(2), Mumbai on 3 November, 2017
the instant case are totally different from the facts involved in the
decision of Hon'ble Gauwahati High Court in Golaprai Hoonlal & Co.
(supra). Therefore, the ratio laid down in the said decision is not
applicable to the facts of the present case.
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