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1 - 10 of 26 (0.34 seconds)Section 45 in The Indian Succession Act, 1925 [Entire Act]
Section 2 in The Indian Succession Act, 1925 [Entire Act]
Section 168 in The Indian Succession Act, 1925 [Entire Act]
Goetze (India) Ltd. vs Cit on 24 March, 2006
However, the
Hon'ble Supreme Court itself has observed in the case of
Goetze [India] Ltd. vs. CIT [supra] that this restriction is not
applicable if the issue is raised before the appellate authority.
Therefore, the power of the appellate authority to entertain such
claim is still there. Therefore, in the interests of justice we set
aside the order of the ld. CIT(A) and remit the matter to the file of
the AO with a direction to consider this claim."
Section 47 in The Indian Succession Act, 1925 [Entire Act]
Section 118 in The Indian Succession Act, 1925 [Entire Act]
Section 37 in The Indian Succession Act, 1925 [Entire Act]
Section 143 in The Indian Succession Act, 1925 [Entire Act]
Commissioner Of Income-Tax vs Shakuntala Kantilal on 19 March, 1991
"As regards the decisions of this court in the case of CIT
vs. Shakuntala Kantilal [1991] 190 ITR 56 followed in the case
of Abrar Alvi [2001] 247 ITR 312] and the decision of the Kerala
High Court in the case of Smt. Thressiamma Abraham (No.1)
[2001] 227 ITR 802 which are strongly relied upon by the
counsel for the assessee, we are of the opinion that the said
decisions are no longer good law in the light of the
subsequent decisions of the apex court referred to
hereinabove."