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1 - 8 of 8 (0.56 seconds)P. B. I. Bava (Deceased) (By Legal ... vs Commissioner Of Income-Tax, Mysore, ... on 2 March, 1955
), P.B.I. Bava v. CIT , and also by the Authority for Advance Ruling AAR No. P5 of 1995, In re (1997) 223 ITR 3791.
Pradip J. Mehta vs Commissioner Of Income-Tax on 3 May, 2002
11. The above section has been amended by the Finance Act, 2003, with effect from 1-4-2004 on the lines of the view expressed by the Gujarat High court in Pradip J. Mehta's case (supra). The department's circular No. 7 of 2003 which explains the new section says that the amendment was made in order to remove doubts about the interpretation of the section and that it is clarificatory in nature. Nevertheless, it has been made applicable only from 1-4-2004.
Section 6 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Finance Act, 2013
Sri K.M.N.N. Swaminathan Chettiar vs The Commissioner Of Income-Tax on 21 April, 1947
), K.M.N.N. Swaminathan Chettiar v. CIT(1947) 15 ITR 418 (Mad.
S. Marimuthu Pillai vs Commissioner Of Income-Tax, Madras. on 23 February, 1945
7. These principles were laid down in various decisions, namely, S. Marimuthu Pillai v. CIT (1945) 13 ITR 186 (Mad.
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