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1 - 10 of 17 (0.23 seconds)The Taxation Laws (Amendment) Act, 2006
The Amending Act, 1897
Additional Commissioner Of Income-Tax vs Late A.K. Lakshmi And Ors. (By Lr) on 24 October, 1977
CIT v. A.K. Lakshmi [1978] 113 ITR 368, the contention of the Revenue was accepted by the Bench; the court observed (at page 741) :
The Finance Act, 2018
Commissioner Of Income-Tax vs C. Kulandaivelu Konar (Decd.) By L. Rs. on 8 January, 1975
35. Relying upon the two decisions of the Madras High Court in CIT v. C. Kulandaivelu Konar [1979] 100 ITR 629 and in Addl.
Section 17 in The Income Tax Act, 1961 [Entire Act]
Section 2 in The Taxation Laws (Amendment) Act, 2006 [Entire Act]
Section 40A in The Income Tax Act, 1961 [Entire Act]
K.P. Varghese vs The Income Tax Officer,Ernakulam, And ... on 4 September, 1981
The courts are permitted to travel beyond the words used in a statute, to find out the purpose for which a particular provision is enacted; for this purpose, even the speech of the Finance Minister, while introducing the particular fiscal legislation could be looked into (vide K.P. Varghese v. ITO ). While stating this principle, the Supreme Court further observed (at page 608) :