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1 - 7 of 7 (0.31 seconds)Article 141 in Constitution of India [Constitution]
Shahzada Nand & Sons vs The Commissioner Of Income Tax, Patiala on 12 April, 1977
In the circumstances, we think it proper to direct the Tribunal to rehear the matter and examine the acceptability of the assessee's case in the light of the decision rendered by the apex court in Shahzada Nand and Sons' case [1977] 108 ITR 358. As indicated above, the fact situation is somewhat peculiar and, therefore, we have adopted this course.
Section 36 in The Payment Of Bonus Act, 1965 [Entire Act]
Section 36 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs P. Alikunju, M.A. Nazir, Cashew ... on 11 February, 1987
It is to be noted that in P. Alikunju's case [1987] 166 ITR 611 (Ker), the following observation was made (page 615) :
Section 256 in The Income Tax Act, 1961 [Entire Act]
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