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1 - 10 of 39 (0.37 seconds)The Income Tax Act, 1961
The Indian Partnership Act, 1932
The Indian Contract Act, 1872
M. M. Ipoh & Ors vs Commissioner Of Income-Tax, Madras on 26 July, 1967
In M. M. Ipoh v. CIT [1968] 67 ITR 106, 116, the Supreme Court
categorically stated that there was no objection to a minor being a
member of an association of persons for the purpose of the Income-tax
Act, 1961."
Commissioner Of Income-Tax vs Maganlal Mohanlal Panchal (Huf) on 1 September, 1993
The ld. counsel has
also placed reliance on the judgment of the Hon'ble Gujarat High
Court in the case of CIT v. Maganlal Mohanlal Panchal (HUF) [1994]
210 ITR 580 in which it was held that the Tribunal is bound to
follow the decision of any High Court in the absence of any contrary
view expressed by the other High Court(s) or by the Jurisdictional
High Court.
Mandal Ginning And Pressing Co. Ltd. vs Commissioner Of Income-Tax. Keshavlal ... on 28 July, 1972
He also placed reliance on the judgment in the case
of Mandal Ginning & Pressing Co. Ltd. v. CIT [1973] 90 ITR 332
(Guj.) and contended that at page 347 it was held that the view
by the High Court which held the field for over twenty years
should be followed even if two views are possible on that point.
Mahanagar Railway Vendors Union vs Union Of India on 12 April, 1993
The ld. counsel also relied upon the decision in Mahanagar Railway
Vendors Union v. Union of India [1994] Suppl. I SCC 609.
State Bank Of Travancore vs Commissioner Of Income Tax, Kerala on 8 January, 1986
in which it was held that observations in the case of
State Bank of Travancore v. CIT [1986] 158 ITR 102 (SC) to the effect
that the circulars being executive in character cannot alter the
provisions of the Act run counter to the observations made in the case
of Navnitlal C. Javeri v. K. K. Sen, AAC [1965] 56 ITR 198 (SC).