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1 - 7 of 7 (0.61 seconds)Section 45 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, Bombay ... vs Indokem Private Ltd. on 27 March, 1981
2. So far as the first question is concerned, it is an agreed position that it is covered by the decision of this court in the case of CIT v. Indokem P. Ltd. [1981] 132 ITR 125, and following the same, it has to be answered in the affirmative, i.e., in favour of the assessee and against the Revenue. We answer the same accordingly. The sole question that survives for consideration is question No. 2. Hence, we shall set out only those facts which are relevant for determining the issue involved in that question.
Section 256 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 46 in The Income Tax Act, 1961 [Entire Act]
Section 40A in The Income Tax Act, 1961 [Entire Act]
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