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1 - 10 of 20 (0.25 seconds)Section 154 in The Income Tax Act, 1961 [Entire Act]
Kerala University Act, 1974
Income Tax Rules, 1962
Commissioner Of Income-Tax, Madras vs Vedlapatla Veera Venkataramiah And ... on 15 March, 1943
"Whether an act or omission is an offence or not should be determined with reference to the state of affairs that obtained at the time of the commission of the act or at the time the omission took place. This had been succinctly stated by Sir Lionel Leach, Chief Justice of Madras, in the decision in Commissioner of Income-tax v. Vedlapatla Veera Venkataramiah [1943] 11 ITR 308 (Mad) and in the Full Bench decision of this court in Commissioner of Income-tax v. K. Ahamed [1974] 95 ITR 599 (Ker)[FB], we stated the same principle and also referred to the decision in Commissioner of Income-tax v. Vedlapatla Veera Venkataramiah [1943] 11 ITR 308 (Mad) with approval. So, the normal rule is that an amendment which took effect subsequent to an act or omission should not be applied for punishing or penalising the person who committed the act or was guilty of the omission."