Search Results Page

Search Results

1 - 10 of 18 (2.30 seconds)
Dcit, Mumbai vs Anita Kothari, Mumbai on 22 August, 2025 cites

Mcdowell And Company Limited vs Commercial Tax Officer, Nacharam ... on 14 March, 1996

The assessee had made use of the said provision of the Act. That such use cannot be called "abuse of law". Even assuming that the transaction was pre-planned there is nothing to impeach the genuineness of the transaction. With regard to the ruling in McDowell & Co. Ltd. v. Commercial Tax Officer [154 ITR 148(SC)], it may be stated that in the later decision of this Court in Union of India v. Azadi Bachao Andolan [263 ITR 706(SC)] it has been held that a citizen is free to carry on its business within the four corners of the law.
Andhra HC (Pre-Telangana) Cites 1 - Cited by 161 - Full Document
1   2 Next