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1 - 10 of 18 (0.03 seconds)Section 64 in The Income Tax Act, 1961 [Entire Act]
The Indian Partnership Act, 1932
Section 40 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Narbharam Popatbhai And Sons on 19 November, 1986
The Bombay High Court in CIT v. Pannalal Hiralal and Co. [1984] 146 ITR 549 and the Madhya Pradesh High Court in a Full Bench case in CIT v. Narbharam Popatbhai and Sons [1987] 166 ITR 534, have held to the same effect.
Hindustan Steel Forgings vs Commissioner Of Income-Tax on 11 September, 1979
In Hindustan Steel Forgings v. CIT [1989] 179 ITR 280, the Punjab and Haryana High Court considered the three Explanations incorporated by the Taxation Laws (Amendment) Act in 1984 which came into force from April 1, 1985 and recorded a similar conclusion as in the case of the Madhya Pradesh High Court.
Commissioner Of Income-Tax vs T. Veeraiah And K. Narasimhulu on 22 December, 1971
6. The Gujarat High Court in the case cited earlier considered four Andhra Pradesh cases -- CIT v. Veeraiah (T.) and K. Narasimhulu [1977] 106 ITR 283, Addl.
Additional Commissioner Of Income-Tax vs K.G. Narayanaiah Chetty & Co. on 11 December, 1974
CIT v. K. G. Narayanaiah Chetty and Co. [1977] 106 ITR 420, Addl.
Additional Commissioner Of Income-Tax vs Vallamkonda Chinna Balaiah Chetty And ... on 12 November, 1975
CIT v. Vallamkonda Chinna Balaiah Chetty and Co. [1977] 106 ITR 556 and Terla Veeraiah v. CIT [1979] 120 ITR 502. In the first and fourth cases, the Gujarat High Court case explained the facts of the cases and the conclusions reached.
Terla Veeraiah vs Commissioner Of Income-Tax, A.P. on 27 January, 1978
CIT v. Vallamkonda Chinna Balaiah Chetty and Co. [1977] 106 ITR 556 and Terla Veeraiah v. CIT [1979] 120 ITR 502. In the first and fourth cases, the Gujarat High Court case explained the facts of the cases and the conclusions reached.