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1 - 10 of 17 (0.28 seconds)Section 6 in The Hindu Succession Act, 1956 [Entire Act]
Commissioner Of Income-Tax, U. P. vs Ram Rakshpal, Ashok Kumar. on 9 November, 1966
3. There is a direct authority on the question arising from the above facts of this court, in TC 276 of 1972 : (1977 Tax LR 1420) (Mad) (Addl. Commr. of Income-tax Madras II v. v. R. A. Manicka Mudaliar) which would enable us to answer the question in the affirmative. This decision followed the view expressed by the Allahabad High Court in the decision in Commr. of Income-tax U. P. v. Ram Rakshpal (1968) 67 ITR 164 and the Assam High Court in Ghasiram Agarwala v. Commr. of Gift-tax, Assam 69 ITR 235 : (AIR 1967 Assam 48). The decision of the Allahabad High Court was earlier to the decision of the Assam High Court, but the latter decision did not refer to the Allahabad decision. Since then.
Commissioner Of Income-Tax, Gujarat-I vs Babubhai Mansukhbhai (Deceased) (By ... on 19 September, 1975
Commenting of this, Divan C. J. in Commr. of Income-tax v. Babubhai Mansukhbahi (1977) 108 ITR 417 at p. 420 (Guj) made the following observations :
Section 8 in The Income Tax Act, 1961 [Entire Act]
The Hindu Succession Act, 1956
The Income Tax Act, 1961
Section 6 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Wealth-Tax, Gujarat I vs Harshadlal Manilal on 6 November, 1973
There is not much reasoning in the decision in Commr. of Wealth Tax v. Harshadlal Manilal (1974) 97 ITR 86.
Ghasiram Agarwalla vs Commissioner Of Gift-Tax, Assam. on 4 January, 1967
3. There is a direct authority on the question arising from the above facts of this court, in TC 276 of 1972 : (1977 Tax LR 1420) (Mad) (Addl. Commr. of Income-tax Madras II v. v. R. A. Manicka Mudaliar) which would enable us to answer the question in the affirmative. This decision followed the view expressed by the Allahabad High Court in the decision in Commr. of Income-tax U. P. v. Ram Rakshpal (1968) 67 ITR 164 and the Assam High Court in Ghasiram Agarwala v. Commr. of Gift-tax, Assam 69 ITR 235 : (AIR 1967 Assam 48). The decision of the Allahabad High Court was earlier to the decision of the Assam High Court, but the latter decision did not refer to the Allahabad decision. Since then.