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1 - 9 of 9 (0.26 seconds)Additional Commissioner Of Income-Tax vs Abhai Maligai on 11 November, 1977
In the cases of CIT v. Associated Cement Co. Ltd. [1968] 68 ITR 478 (Bom) ; CIT (Addl) v. Abhai Maligai [1978] 113 ITR 737 (Mad) and CIT v. Bangalore Woollen, Cotton and Silk Mills Co. Ltd, [1973] 91 ITR 166 (Mys), the courts have decided the matter in favour of the assessee while in the cases CIT v. Gopal Krishna Singhania [1980] 121 ITR 260 (All) ; CIT v. Amonbolu Rajiah [1976] 102 ITR 403 (AP) (sic) and CIT v. Smt. Dhirajben R. Amin [1983] 141 ITR 875 (Guj), the other High Courts have taken the view in favour of the Revenue.
Commissioner Of Income-Tax, Mysore vs Bangalore Woollen, Cotton And Silk ... on 6 October, 1961
In the cases of CIT v. Associated Cement Co. Ltd. [1968] 68 ITR 478 (Bom) ; CIT (Addl) v. Abhai Maligai [1978] 113 ITR 737 (Mad) and CIT v. Bangalore Woollen, Cotton and Silk Mills Co. Ltd, [1973] 91 ITR 166 (Mys), the courts have decided the matter in favour of the assessee while in the cases CIT v. Gopal Krishna Singhania [1980] 121 ITR 260 (All) ; CIT v. Amonbolu Rajiah [1976] 102 ITR 403 (AP) (sic) and CIT v. Smt. Dhirajben R. Amin [1983] 141 ITR 875 (Guj), the other High Courts have taken the view in favour of the Revenue.
Commissioner Of Income-Tax vs Gopal Krishna Singhania on 28 July, 1971
In the cases of CIT v. Associated Cement Co. Ltd. [1968] 68 ITR 478 (Bom) ; CIT (Addl) v. Abhai Maligai [1978] 113 ITR 737 (Mad) and CIT v. Bangalore Woollen, Cotton and Silk Mills Co. Ltd, [1973] 91 ITR 166 (Mys), the courts have decided the matter in favour of the assessee while in the cases CIT v. Gopal Krishna Singhania [1980] 121 ITR 260 (All) ; CIT v. Amonbolu Rajiah [1976] 102 ITR 403 (AP) (sic) and CIT v. Smt. Dhirajben R. Amin [1983] 141 ITR 875 (Guj), the other High Courts have taken the view in favour of the Revenue.
Commissioner Of Income-Tax vs Amonbolu Rajiah on 1 March, 1973
In the cases of CIT v. Associated Cement Co. Ltd. [1968] 68 ITR 478 (Bom) ; CIT (Addl) v. Abhai Maligai [1978] 113 ITR 737 (Mad) and CIT v. Bangalore Woollen, Cotton and Silk Mills Co. Ltd, [1973] 91 ITR 166 (Mys), the courts have decided the matter in favour of the assessee while in the cases CIT v. Gopal Krishna Singhania [1980] 121 ITR 260 (All) ; CIT v. Amonbolu Rajiah [1976] 102 ITR 403 (AP) (sic) and CIT v. Smt. Dhirajben R. Amin [1983] 141 ITR 875 (Guj), the other High Courts have taken the view in favour of the Revenue.
Commissioner Of Income-Tax, Gujarat vs Dhirajben R. Amin on 24 June, 1982
In the cases of CIT v. Associated Cement Co. Ltd. [1968] 68 ITR 478 (Bom) ; CIT (Addl) v. Abhai Maligai [1978] 113 ITR 737 (Mad) and CIT v. Bangalore Woollen, Cotton and Silk Mills Co. Ltd, [1973] 91 ITR 166 (Mys), the courts have decided the matter in favour of the assessee while in the cases CIT v. Gopal Krishna Singhania [1980] 121 ITR 260 (All) ; CIT v. Amonbolu Rajiah [1976] 102 ITR 403 (AP) (sic) and CIT v. Smt. Dhirajben R. Amin [1983] 141 ITR 875 (Guj), the other High Courts have taken the view in favour of the Revenue.
H.H. Sir Rama Varma vs C.I.T on 2 November, 1993
The matter has now been settled by the decision of the apex court in the case of H. H. Sri Rama Verma v. CIT [1991] 187 ITR 308, wherein it was held that as Section 80G(2)(a) contemplates only cash amount of money as donation and it does not refer to any donation made in kind. In the light of the decision of the apex court in the case of H. H. Sri Rama Verma [1991] 187 ITR 308, we are of the opinion that the Tribunal was not justified in holding that the assessee was entitled for deduction under Section 80G of the Income-tax Act in respect of the donations made in kind.
Commissioner Of Income-Tax,Bombay ... vs Associated Cement Companies Ltd., ... on 4 May, 1988
In the cases of CIT v. Associated Cement Co. Ltd. [1968] 68 ITR 478 (Bom) ; CIT (Addl) v. Abhai Maligai [1978] 113 ITR 737 (Mad) and CIT v. Bangalore Woollen, Cotton and Silk Mills Co. Ltd, [1973] 91 ITR 166 (Mys), the courts have decided the matter in favour of the assessee while in the cases CIT v. Gopal Krishna Singhania [1980] 121 ITR 260 (All) ; CIT v. Amonbolu Rajiah [1976] 102 ITR 403 (AP) (sic) and CIT v. Smt. Dhirajben R. Amin [1983] 141 ITR 875 (Guj), the other High Courts have taken the view in favour of the Revenue.
Section 256 in The Income Tax Act, 1961 [Entire Act]
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