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1 - 8 of 8 (0.24 seconds)Section 32 in The Income Tax Act, 1961 [Entire Act]
Section 47 in The Income Tax Act, 1961 [Entire Act]
Section 50B in The Income Tax Act, 1961 [Entire Act]
Section 48 in The Income Tax Act, 1961 [Entire Act]
Section 288 in The Income Tax Act, 1961 [Entire Act]
Section 49 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, Madras vs K. H. Chambers, Madras on 9 November, 1964
22. The distinction between the case of the assessee and
succession envisaged u/s. 170 as submitted by learned Counsel of
the assessee also fails on the touchstone of Hon'ble Supreme Court
decision in the case of CIT Vs. K.H. Chambers [1965] 55 ITR 674 .
In this view of the matter other decisions referred by learned Counsel
of the assessee cannot take precedence.
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