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The Commissioner Of Wealth Tax, Kerala, ... vs Puthiya Ponmanichintakam Wakf on 26 July, 1965

In this respect he pointed to the provisions of section 41(1), first proviso, of the Indian Income-tax Act, and the construction put upon that proviso in several cases; particularly he relied upon Commissioner of Income-tax v. Puthiya Ponmanichintakam Wakf ., Commissioner of Income-tax v. Manilal Dhanji and Commissioner of Income-tax v. Lady Ratanbai Mathuradas [1968] 67 I. T. R. 504. to urge that it must be held that the interest of the assessee and his wife in the present case was indeterminate and unknown.
Kerala High Court Cites 11 - Cited by 13 - Full Document

The Commissioner Of Income-Tax Bombay vs Manilal Dhanji, Bombay on 31 January, 1962

In this respect he pointed to the provisions of section 41(1), first proviso, of the Indian Income-tax Act, and the construction put upon that proviso in several cases; particularly he relied upon Commissioner of Income-tax v. Puthiya Ponmanichintakam Wakf ., Commissioner of Income-tax v. Manilal Dhanji and Commissioner of Income-tax v. Lady Ratanbai Mathuradas [1968] 67 I. T. R. 504. to urge that it must be held that the interest of the assessee and his wife in the present case was indeterminate and unknown.
Supreme Court of India Cites 15 - Cited by 54 - S K Das - Full Document
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