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1 - 10 of 11 (0.31 seconds)Section 194BB in The Income Tax Act, 1961 [Entire Act]
Section 271C in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
The Rajasthan Finance Act, 1961
Income-Tax Officer And Ors. vs Burmah Shell Oil Storage And ... on 23 April, 1982
(2) ITO v. Burmah Shell Oils Storage & Distributing Co. of India Ltd. [1986] 163 ITR 496/12 Taxman 196 (Cal.).
Section 206 in The Income Tax Act, 1961 [Entire Act]
Hindustan Steel Ltd vs State Of Orissa on 4 August, 1969
(1) Hindustan Steel Ltd. v. State of Orissa [1972] 83 ITR 26 (SC).
Commissioner Of Wealth-Tax vs India Exchange Traders' Association on 21 March, 1991
23. The ld. counsel for the assessee also strongly contended that the principle of contemporanea expositio should be taken into consideration in this connection, In support of this contention, he has relied on a judgment of the Calcutta High Court in the case of CIT v. India Exchange Traders' Association [1992] 197 ITR 356, at page 382.
C.A. Abraham And Ors. vs Assistant Commissioner Of Income-Tax ... on 21 December, 1999
20. The ld. counsel for the assessee has relied on a judgment of the Supreme Court in the case of C. A. Abraham v. CIT [1961] 41 ITR 425, at page 431 In that particular case, the Supreme Court observed as under :