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Commissioner Of Income Tax, Trivandrum vs M/S. Tranvancore Titanium Products Ltd on 7 December, 2000
cites
National Rayon Corporation Ltd vs The Commissioner Of Income Tax on 29 July, 1997
The decision of
the Calcutta High Court in Pieco Electronics (supra) has
been overturned by this Court in National Rayon Corporation
Ltd. v. Commissioner of Income-tax ([1997] 227 ITR 764).
Vazir Sultan Tobacco Co. Ltd. Etc. Etc vs Commlssioner Of Income-Tax Andhra ... on 25 September, 1981
The decision in Vazir Sultan's case (supra) was not
correctly appreciated by the High Court. In this view, the
questions deserve to be answered in the negative.
Commissioner Of Income-Tax,Bombay ... vs The Century Spinning And Manufacturing ... on 8 October, 1953
After referring to
the dictionary meaning of these expressions and bearing in
mind the distinction between the two concepts as known in
the commercial accountancy and decision of this Court in
C.I.T. v. Century Spinning & Manufacturing Co.Ltd.
Commissioner Of Income-Tax vs Peico Electronics & Electricals ... on 18 July, 1986
The decision of
the Calcutta High Court in Pieco Electronics (supra) has
been overturned by this Court in National Rayon Corporation
Ltd. v. Commissioner of Income-tax ([1997] 227 ITR 764).
Section 256 in The Income Tax Act, 1961 [Entire Act]
Section 18 in The Companies (Profits) Surtax Act, 1964 [Entire Act]
The Companies (Profits) Surtax Act, 1964
Mental Box Co. Of India Ltd vs Their Workmen on 20 August, 1968
([1953] 24 ITR 499) and Metal Box Company of India Ltd. v.
Their Workmen ([1969] 73 ITR 53) it was held in Vazir
Sultan's case (supra):
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