Search Results Page

Search Results

1 - 10 of 15 (0.40 seconds)
Additional Commissioner Of ... vs Noor Mohd & Co. And Others. on 24 April, 1973 cites

Commissioner Of Income-Tax vs Sankarsons And Company on 24 August, 1971

He also invited our attention to J. K. Cotton Spg. & Wvg. Mills Co. Ltd. v. Commissioner of Income-tax and Commissioner of Income-tax v. Sankarsons & Co. His further submission was that the displacement of the presumption may be by evidence which was direct or circumstantial or probability of a case and when all these matters were considered by the Tribunal no question of law arose.
Kerala High Court Cites 5 - Cited by 25 - K K Mathew - Full Document

R. Ramachandran Ayyar vs Ramalingam Chettiar on 10 August, 1962

The Tribunal has expressed the opinion that the questions raised are covered by the fourth proposition. Mr. Lodhas argument, however, is that it is the wrong approach on the question of burden of proof which raises a question of law. Probably the learned counsel hinted that it was the third proposition which was attracted. Strong reliance was placed by the learned counsel on Ramachandra Ayyar v. Ramalingam Chettiar, where their Lordships of the Supreme Court have observed :
Supreme Court of India Cites 8 - Cited by 225 - P B Gajendragadkar - Full Document

J.K. Cotton Spg. & Wvg. Mills Co. Ltd. vs Commissioner Of Income-Tax on 16 September, 1966

He also invited our attention to J. K. Cotton Spg. & Wvg. Mills Co. Ltd. v. Commissioner of Income-tax and Commissioner of Income-tax v. Sankarsons & Co. His further submission was that the displacement of the presumption may be by evidence which was direct or circumstantial or probability of a case and when all these matters were considered by the Tribunal no question of law arose.
Allahabad High Court Cites 9 - Cited by 66 - M H Beg - Full Document

Mathura Prasad vs Commissioner Of Income-Tax, Uttar ... on 9 December, 1965

He placed reliance on Mathura Prasad v. Commissioner of Income-tax, Hanuman Motor Service v. Commissioner of Income-tax and Shadi Ram Ganga Prasad v. Commissioner of Income-tax. The department having not urged that there was no material before the Tribunal to come to a conclusion which it did, it cannot now be permitted to do so. And, lastly, he urged that the Appellate Tribunals in India have been consistently taking the view taken in these six cases by the Tribunal.
Supreme Court of India Cites 2 - Cited by 41 - Full Document

Hanuman Motor Service vs Commissioner Of Income-Tax, Mysore on 22 September, 1966

He placed reliance on Mathura Prasad v. Commissioner of Income-tax, Hanuman Motor Service v. Commissioner of Income-tax and Shadi Ram Ganga Prasad v. Commissioner of Income-tax. The department having not urged that there was no material before the Tribunal to come to a conclusion which it did, it cannot now be permitted to do so. And, lastly, he urged that the Appellate Tribunals in India have been consistently taking the view taken in these six cases by the Tribunal.
Karnataka High Court Cites 6 - Cited by 30 - K S Hegde - Full Document
1   2 Next