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Commissioner Of Income-Tax vs Ferozepur Finance (P.) Ltd. on 17 May, 1980 cites

Commissioner Of Income-Tax, Bombay-I vs Confinance Ltd. on 29 September, 1972

In the view we have taken above, it is patent that the decision of the Bombay High Court in Confinance Ltd.'s case [1973] 89 ITR 292 clearly runs counter to the Supreme Court decisions and earlier decisions of the Bombay High Court and does not lay down the correct law and we dissent from the same. None of the Supreme Court decisions referred to by us was brought to the notice of the learned judges deciding that case.
Bombay High Court Cites 10 - Cited by 26 - Full Document

Commissioner Of Income-Tax, Bombay ... vs Chamanlal Mangaldas & Co. on 19 February, 1960

13. The points laid down by the Supreme Court clearly support the case of the assessee that unless income accrued there can be no tax liability. On the facts of that case, at the end of six months, the full commission was entered in the books of account, but on the close of the year it was reduced by a sum of Rs. 1,00,000 and the revision of income by Rs. 1,00,000 was held not to have accrued to the assessee and the same was not added as income.
Supreme Court of India Cites 0 - Cited by 46 - Full Document
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