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1 - 10 of 11 (1.00 seconds)Section 44AB in The Income Tax Act, 1961 [Entire Act]
Shree Sajjan Mills Ltd vs Commissioner Of Income Tax, M.P. Bhopal ... on 8 October, 1985
9. Therefore, in the circumstances and facts of the case, the disallowance made
under section 40(a)(ia) of the Act is independent of any other provisions of the Act.
The cases relied upon by the ld. Authorised Representative cannot give any benefit
to the assessee in view of the judgement of Hon'ble Allahabad High Court in the
case of Pradeshiya Industrial and Investment Corporation Limited (supra) and the
judgement of Hon'ble Supreme Court in the case of Shree Sajjan Mills Limited
(supra).
Section 37 in The Income Tax Act, 1961 [Entire Act]
Section 38 in The Income Tax Act, 1961 [Entire Act]
Section 40 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
The Commissioner Of Income-Tax vs Pradeshiya Industrial And Investment ... on 11 August, 2005
9. Therefore, in the circumstances and facts of the case, the disallowance made
under section 40(a)(ia) of the Act is independent of any other provisions of the Act.
The cases relied upon by the ld. Authorised Representative cannot give any benefit
to the assessee in view of the judgement of Hon'ble Allahabad High Court in the
case of Pradeshiya Industrial and Investment Corporation Limited (supra) and the
judgement of Hon'ble Supreme Court in the case of Shree Sajjan Mills Limited
(supra).