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Ipca Laboratory Ltd vs Deputy Commissioner Of Income Tax, ... on 11 March, 2004 cites

Section 80HHC in The Income Tax Act, 1961 [Entire Act]

Union of India - Section Cites 0 - Cited by 4421

Section 80AB in The Income Tax Act, 1961 [Entire Act]

Union of India - Section Cites 0 - Cited by 599

Section 80 in The Income Tax Act, 1961 [Entire Act]

Union of India - Section Cites 0 - Cited by 3803

The Income Tax Act, 1961

Union of India - Act Cites 0 - Cited by 110052

Commissioner Of Income Tax (Central) ... vs Harprasad & Co. (P) Ltd on 25 February, 1975

In support of the submission, reliance was placed upon the authority of this Court in the case of Commissioner of Income-Tax(Central), Delhi vs. Harprasad & Co. P. Ltd. reported in 1975 (Vol. 99) ITR 118. In this case the meaning of loss was being considered in the context of capital gains made from sale of shares. The question was whether the loss could be carried forward and set off against capital gains in a subsequent year. While considering this question, it was held as follows:

Supreme Court of India Cites 29 - Cited by 191 - R S Sarkaria - Full Document