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1 - 5 of 5 (0.43 seconds)V.D. Swami & Co. Ltd. vs Commissioner Of Income Tax on 14 February, 1995
"It is not necessary to multiply and add to the authorities already cited the judgments of other Courts, except referring to the judgment of the Karnataka High Court in Chief CITvs. H. M. T. (International) Ltd. (1993) 203 ITR 573 (Kar), wherein the above view is reiterated and the judgment of this Court in V. D. Swami & Co. Pvt. Ltd. vs. CIT (1984) 146 ITR 425 (Mad) is explained."
Commissioner Of Income-Tax vs Southern Sea Foods Ltd. on 31 October, 1994
In CIT vs. Southern Sea Foods Ltd. (supra), a Bench of this Court has observed as follows :
Section 8 in The Rajasthan Finance Act, 1990 [Entire Act]
The Income Tax Act, 1961
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