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1 - 10 of 30 (0.37 seconds)Section 68 in The Income Tax Act, 1961 [Entire Act]
Section 148 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 13 in The Income Tax Act, 1961 [Entire Act]
Section 149 in The Income Tax Act, 1961 [Entire Act]
Section 55A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, West ... vs Durga Prasad More on 26 August, 1971
In the case of CIT v. Durga Prasad More [19711 82 ITR 540, the
Hon'ble Supreme Court has made a reference to the test of human
probabilities in the following situation as under: -
Section 69A in The Income Tax Act, 1961 [Entire Act]
Cit, Ernakulam vs P.K. Noorjahan (Smt) on 15 January, 1997
Reliance is placed on
the decision of Hon'ble Supreme Court and Hon'ble Delhi High Court in the
cases of CIT vs. Smt. P. K. Noorjahan reported in 237ITR 570 (SC), Roshan
Di Hatti vs. CIT - 107 ITR 938 (SC), CIT vs. Value Capital Services Ltd. - 307
ITR 334 (Del.