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1 - 10 of 12 (0.24 seconds)Section 2 in The Transfer Of Property Act, 1882 [Entire Act]
Section 45 in The Income Tax Act, 1961 [Entire Act]
Section 48 in The Income Tax Act, 1961 [Entire Act]
Section 10 in The Income Tax Act, 1961 [Entire Act]
Section 50 in The Income Tax Act, 1961 [Entire Act]
Hira Lal Ram Dayal vs Commissioner Of Income-Tax on 7 May, 1974
He contended that an agreement which is cancelled, abandoned or amended cannot be relied upon. In fact, CIT (A) in the impugned order had admitted that original agreement was abandoned. There was thus no question of giving effect to said agreement to hold that it was partly performed to attract application of section 2(47) (v) of the Act. Shri Aggarwal also cited and
relied upon decision of Honble Punjab and Haryana High Court in the case of Hira Lal Ram Dayal v. CIT [1980] 122 ITR 461.