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1 - 10 of 13 (0.31 seconds)Section 80M in The Income Tax Act, 1961 [Entire Act]
Section 80T in The Income Tax Act, 1961 [Entire Act]
Polestar Electronic(P) Ltd vs Addl. Commissioner, Sales Tax Delhi on 20 February, 1978
14. When this judgment was pronounced, the learned standing counsel applied orally for grant of leave to appeal to the Supreme Court stating that there is some difficulty in the application of the particular decision of the Supreme Court to the relevant facts of this case and also brought to our notice the grant of leave by the Gujarat High Court in the case referred to above.
Section 85A in The Income Tax Act, 1961 [Entire Act]
Cambay Electric Supply Industrial Co. ... vs The Commissioner Of Income Tax, ... on 11 April, 1978
It is not necessary to go into the facts of that case but it is enough to mention that the learned judges have dissented from the view taken by this court in Venkatachalam's case [1979] 120 ITR 688 and have followed the decision in Cambay Electric Supply Industrial Co. Ltd. v. CIT . They distinguished the Cloth Traders (P.)
Commissioner Of Income-Tax vs V. Venkatachalam on 3 July, 1979
It is not necessary to go into the facts of that case but it is enough to mention that the learned judges have dissented from the view taken by this court in Venkatachalam's case [1979] 120 ITR 688 and have followed the decision in Cambay Electric Supply Industrial Co. Ltd. v. CIT . They distinguished the Cloth Traders (P.)
Section 80E in The Income Tax Act, 1961 [Entire Act]
Section 263 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, Gujarat vs Gautam Sarabhai on 25 September, 1980
12. Apart from these cases, there is a later decision of the Gujarat High Court in CIT v. Gautam Sarabhai [1981] 129 ITR 133, which has considered the question of relief available to the assessee under s. 80T in respect of capital gains.