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1 - 10 of 16 (0.20 seconds)Section 5 in Estate Duty act, 1953 [Entire Act]
Article 141 in Constitution of India [Constitution]
Standard Radiators vs Commissioner Of Income-Tax on 17 March, 1986
He further referring to the decisions in Standard Radiators v. CIT [1987] 165 ITR 178 (Guj.
Commissioner Of Income-Tax vs Purtabpore Co. Ltd. on 5 July, 1985
), CIT v. Purtabpore Co. Ltd. [1986] 159 ITR 362(Cal.), CIT.
R. Kuppuswamy Mudaliar And Sons vs The Board Of Revenue (Commercial Taxes) ... on 14 February, 1979
He further relied on R. Kuppuswamy Mudaliar & Sons v. Board of Revenue [1980] 45 STC 152 (Mad.
J.M. Bhatia, Appellate Assistant ... vs J.M. Shah on 19 September, 1985
He further relying in J.M. Bhatia, AAC v. J.M. Shah [1985] 156 ITR 474 (SC) and CIT v. R.M. & Co. [1984] 148 ITR 353 (AP) urged that an order which is inconsistent with the provision of the subsequent amendment of law with retrospective effect, must be deemed to suffer from a mistake apparent from the record and is liable to be rectified. He further relied on the commentary on Constitution by H.M. Seervai, second edition.
Commissioner Of Income-Tax, Madras vs K. R. M. T. T. Thiagaraja Chetty & Co on 14 October, 1953
He further relying in J.M. Bhatia, AAC v. J.M. Shah [1985] 156 ITR 474 (SC) and CIT v. R.M. & Co. [1984] 148 ITR 353 (AP) urged that an order which is inconsistent with the provision of the subsequent amendment of law with retrospective effect, must be deemed to suffer from a mistake apparent from the record and is liable to be rectified. He further relied on the commentary on Constitution by H.M. Seervai, second edition.
Commissioner Of Income-Tax, ... vs Shri Agastyar Trust on 1 November, 1983
4. Sri Satyanarayana, the learned counsel of the accountable person, stated the facts in detail and urged that the matter was decided following the decision of the Madras High Court (supra) which has been reversed by the Supreme Court, money received from the Life Insurance Corporation against the accident was not includible in the state of the deceased. Sri Satyanarayana relying in CIT v. Shri Agastyar Trust [1984] 149 ITR 609 (Mad.), Karamchand Premchand(P.)Ltd. v. C/H1975] 101 ITR 46 (Guj.)
Commissioner Of Income-Tax, Bombay ... vs Smt. T.P. Sidhwa on 10 December, 1980
and CIT v. Smt. T.P. Sidhwa [1982] 133 ITR 840 (Bom.).