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1 - 10 of 12 (0.24 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
Section 153 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 263 in The Income Tax Act, 1961 [Entire Act]
Calcutta Discount Company Limited vs Income-Tax Officer, Companies ... on 1 November, 1960
9. The scope of the assessee's duty to disclose fully and truly all material facts necessary for assessment in the context of the provisions of s. 34 of the Indian IT Act, 1922 has been succinctly stated by the Supreme Court by their Lordships in Calcutta Discount Co. Ltd. vs. ITO (1961) 41 ITR 191 (SC) : TC 51R.779. The Court observed :