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1 - 10 of 28 (0.61 seconds)Cambay Electric Supply Industrial Co. ... vs The Commissioner Of Income Tax, ... on 11 April, 1978
Ltd. v. CIT [1981] 128 ITR 571 has in fact quoted a passage from the judgment of the Supreme Court in the case of Cambay Electric Supply Industrial Co. Ltd. v. CIT [1978] 113 ITR 84 and accepted the assessee's case for the purpose of section 80E only because the words used in the said section are "attributable to" and not "derived from".
Commissioner Of Income Tax, Bihar And ... vs Raja Bahadur Kamakshya Narain Singh. on 2 September, 1946
16. A Bench of the Kerala High Court in the case of Cochin Co. v. CIT [1978] 114 ITR 822 considered a case of the sale of import entitlements like the case of the assessee and proceeded "as we have to take notice of the judgment of the Privy Council in the case of CIT v. Raja Bahadur Kamakhaya Narayan Singh [1948] 16 ITR 325 and Mrs. Bacha F. Guzdar v. CIT " and said (at page 830) :
Section 80E in The Income Tax Act, 1961 [Entire Act]
Income Tax Rules, 1962
Mst. Sarju Bai vs Commissioner Of Income-Tax. on 30 April, 1946
The conflicting points of view are put with clarity in the judgment of Braund J., in Sarju Bai v. CIT [1947] 15 ITR 137 (All) at pages 144, 145, where he expresses himself as follows :
Bacha F. Guzdar vs Commissioner Of Income-Tax, Bombay on 28 October, 1954
16. A Bench of the Kerala High Court in the case of Cochin Co. v. CIT [1978] 114 ITR 822 considered a case of the sale of import entitlements like the case of the assessee and proceeded "as we have to take notice of the judgment of the Privy Council in the case of CIT v. Raja Bahadur Kamakhaya Narayan Singh [1948] 16 ITR 325 and Mrs. Bacha F. Guzdar v. CIT " and said (at page 830) :
Section 28 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Maharajadhiraja Sir Kameshwar Singh vs Commissioner Of Income-Tax, Bihar And ... on 25 October, 1960
13. The same test was adopted by this court in Maharajadhiraja Sir Kameshwar Singh v. CIT and the court again looked to the source of the right in order to determine whether income was agricultural income or not. Shah J., observed :