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1 - 10 of 13 (0.40 seconds)The Wealth-Tax Act, 1957
Section 40 in The Finance Act, 2018 [Entire Act]
Section 45 in The Wealth-Tax Act, 1957 [Entire Act]
Section 5 in The Wealth-Tax Act, 1957 [Entire Act]
Section 106 in The Transfer Of Property Act, 1882 [Entire Act]
Finance Act, 1999
Patel Enterprises vs Income-Tax Officer on 7 January, 1986
The Ahmedabad Bench of the Tribunal in the case of Patel Enterprises (supra) and Shashi Theatre (P.)
S.K. Tulsi And Sons vs Commissioner Of Income-Tax on 12 September, 1990
In the case of Tulsi Theatre (supra) following its earlier order in the case of S.K. Tulsi & Sons (supra) the same High Court has held that the cinema building constituted 'plant'.