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1 - 10 of 30 (0.75 seconds)Section 80G in The Income Tax Act, 1961 [Entire Act]
Section 12AA in The Income Tax Act, 1961 [Entire Act]
Section 86 in The Sikh Gurdwaras Act, 1925 [Entire Act]
Section 11 in The Sikh Gurdwaras Act, 1925 [Entire Act]
Finance Act, 1999
Upper Ganges Sugar Mills Ltd. Etc vs Commissioner Of Income Tax,Calcutta on 4 August, 1997
d. It is worthwhile to mention that the decision of Hon'ble Supreme Court in the case
of Upper Ganges Sugar Mills Ltd. v/s CIT (1997) 227 ITR 578 (SC) was passed
on 4th August, 1997 i.e. much before the amendment made by Finance Act, 1999 by
ITA No. 530/Asr/2009 12
inserting sub-section (5B) in section 80G and would not be applicable to the facts of
the present case.