Search Results Page

Search Results

1 - 5 of 5 (0.29 seconds)

Deputy Commissioner Of Income-Tax vs Asian Distributors Ltd. on 11 January, 2000

In support of his plea that s. 2(47)(v) of the IT Act envisages only transfer of complete legal possession and not part-possession and the transfer of complete legal possession is possible only in the case of a sale or any such contract, he also relied on the following decisions, 1992 AIR 346 Allahabad; and Ajai Kumar Sah Jagate vs. ITO (1995) 55 ITD 348 (Del).
Income Tax Appellate Tribunal - Mumbai Cites 11 - Cited by 1 - Full Document

Deputy Commissioner Of Income Tax vs Asian Distributors Ltd. on 11 January, 2000

In support of his plea that section 2(47)(v) of the Income Tax Act envisages only transfer of complete legal possession and not part-possession and the transfer of complete legal possession is possible only in the case of a sale or any such contract, he also relied on the following decisions, 1992 AIR 346 Allahabad; and Ajai Kumar Sah Jagate v. ITO (1995) 55 ITD 348 (Del-Trib).
Bombay High Court Cites 10 - Cited by 2 - Full Document
1