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1 - 10 of 12 (0.51 seconds)The Societies Registration Act, 1860
Section 167B in The Income Tax Act, 1961 [Entire Act]
Section 2 in The Societies Registration Act, 1860 [Entire Act]
Section 55 in The Income Tax Act, 1961 [Entire Act]
Section 86 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
The Finance Act, 2018
M/S. Meera Company,Ludhiana vs The Commissioner Of Income Tax,Punjab, ... on 11 March, 1997
As per this definition, the body of individuals can be incorporated or not, hence, the body of individuals can also have artificial juridical person within its ambit. The Hon'ble Supreme Court in the case of Meera And Co. v. C.I.T. as reported in 224 ITR 635 (SC) also held so. Therefore, even for this reason, the provisions of Section 67-A have to be understood so as to mean that the company or co-operative society or a society has been used with reference to association of persons or body of individuals and not with reference to the assessee in Section S7A as contended by the Revenue.