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1 - 8 of 8 (0.52 seconds)Section 269T in The Income Tax Act, 1961 [Entire Act]
Section 271E in The Income Tax Act, 1961 [Entire Act]
Section 271D in The Income Tax Act, 1961 [Entire Act]
The Indian Partnership Act, 1932
Section 273B in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Commissioner Of Income-Tax, Madras vs R.M. Chidambaram Pillai Etc on 17 November, 1976
3. The Tribunal relying on a decision in CIT v. R.M. Chidambaram Pillai, etc. 1977 CTR (SC) 71 : (1977) 106 FTR 292 (SC) wherein the Supreme Court has said that there cannot be a contract of service, in strict law, between a firm and one of its partners so as to consider the salary paid to the partner as income from salary held that for the purpose of Sections 269SS and 269T also the firm and partners cannot be considered to be separate entity and deleted the penalty.
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