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1 - 10 of 19 (0.28 seconds)Section 31 in The Income Tax Act, 1961 [Entire Act]
Section 34 in Income Tax Rules, 1962 [Entire Act]
Commissioner Of Income Tax, Patiala vs The Ambala Flour Mills on 27 April, 1970
In the case of CIT v. Ambala Flour Mills , the Supreme Court relied upon 'the decision reported in Murlidhar Bhagwan Das .
S. C. Prashar, Income-Tax ... vs Vasantsen Dwarkadas And Others on 12 December, 1962
The Supreme Court further pointed out that the precise question which it was cabled upon to decide in Murlidhar's case, did not appear to have been the subject of decision in Prashar's case . According to the counsel, the two cases referred to by the learned trial judge in his judgment, viz., and do not in any way touch or affect the law laid down by the Supreme Court in and . The two cases relied upon by the learned trial judge are distinguishable in view of the peculiar facts and issues involved in those cases. It was submitted that in the validity of the second proviso to Section 34(3) in respect of a direction given to any person other than an assessee could not and was not raised. The majority judges in that case, therefore, did not consider .
Article 14 in Constitution of India [Constitution]
Article 226 in Constitution of India [Constitution]
C.I.T., Andhra Pradesh vs M/S. Vadde Pallaiah & Co on 8 March, 1973
Reference was made to the decisions of the Supreme Court in the cases of Daffadar Bhagat Singh and Sons v. ITO , CIT v. Ambala Flour Mills , Rangalal Jajodia v. CIT and CIT v. Vadde Pullaiah and Co. .