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1 - 10 of 50 (2.31 seconds)Section 68 in The Income Tax Act, 1961 [Entire Act]
Section 33B in The Income Tax Act, 1961 [Entire Act]
Section 251 in The Income Tax Act, 1961 [Entire Act]
Section 80HHC in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax, Gujarat-I, ... vs Shri Arbuda Mills Ltd., Ahmedabad on 23 January, 1996
(I) CIT v. Shri Arbuda Mills Ltd. (supra)
(II) CIT v. Panna Knitting Industries (supra)
(III) CIT v. Kwality Restaurant & Ice Cream (supra)
All the above referred cases have been considered by us. In our view, these cases are distinguishable on facts and they are not directly applicable.
Commissioner Of Income-Tax vs Panna Knitting Industries on 12 February, 2002
(I) CIT v. Shri Arbuda Mills Ltd. (supra)
(II) CIT v. Panna Knitting Industries (supra)
(III) CIT v. Kwality Restaurant & Ice Cream (supra)
All the above referred cases have been considered by us. In our view, these cases are distinguishable on facts and they are not directly applicable.
Deputy Commissioner Of Income Tax vs Goodricke Group Ltd. on 31 March, 2001
V. CIT v. Goodricke Group Ltd. (supra) :
Commissioner Of Income-Tax vs Gabriel India Ltd. on 15 April, 1993
The learned counsel also placed reliance on the decision in the case of CIT v. Gabriel India Ltd. (supra) in support of his argument on this point and the decision in the case of CIT v. R.K. Metal Works (supra).
M/S. The Malabar Industrial Co. Ltd vs Commissioner Of Income-Tax, Kerala ... on 10 February, 2000
(ix) Malabar Industries Ltd. v. CIT (supra)