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1 - 10 of 21 (0.81 seconds)Section 43B in The Income Tax Act, 1961 [Entire Act]
Section 36 in The Income Tax Act, 1961 [Entire Act]
Section 80HHC in The Income Tax Act, 1961 [Entire Act]
Brooke Bond India Limited vs Commissioner Of Income Tax,West ... on 27 February, 1997
10. The assessee sought to distinguish the aforesaid decision by stating that in the said case the assessment year was 1969-70 and at that time Section 35D was not in existence as it was introduced by the Taxation Laws (Amendment) Act , 1970 with effect from 01.04.1971 and, therefore, the said decision is not applicable to the facts of the present case.
Section 28 in The Income Tax Act, 1961 [Entire Act]
Section 35 in The Income Tax Act, 1961 [Entire Act]
The Commissioner Of Wealth Tax, Madras vs Sri Venkatesa Mills Ltd., Udumalpet on 1 December, 1964
27. The Division Bench of this Court by judgment dated 16.3.2009, dismissed the appeal. Since much reliance has been placed by the assessee on this decision, the entire judgment is quoted hereunder :-
C.K. Gangadharan & Anr vs Commnr. Of Income Tax, Cochin on 21 July, 2008
In support of such contention, he has placed reliance upon a decision of the Apex Court in (2008) 304 ITR 0061 (C.K. Gangadharan v. Commissioner of Income-tax).