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1 - 10 of 58 (0.35 seconds)Section 48 in The Income Tax Act, 1961 [Entire Act]
Finance Act, 1999
Section 12B in Income Tax Rules, 1962 [Entire Act]
Income Tax Rules, 1962
The Companies Act, 1956
Article 141 in Constitution of India [Constitution]
Commissioner Of Income-Tax, Bombay vs K.A. Patch on 1 April, 1986
The appeal submitted by the Department against the said judgment has also been dismissed by the Hon'ble Supreme Court as CIT v. K.A. Patch (1986) 159 ITR 940 (SC) in which the Hon'ble Supreme Court has observed as under:
Miss Dhun Dadabhoy Kapadia vs Commissioner Of Income-Tax, Bombay on 31 October, 1966
1.9. The learned CIT(A) has further erred in law and on facts in relying on other judgments in support of his finding that the decision of Dhun Dadabhoy Kapadia (supra) was applicable in the facts and circumstances of the case when the facts and circumstances of those cases were materially different and distinguishable with the facts of assessee's case.