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1 - 5 of 5 (0.37 seconds)Continental Construction Ltd vs Commissioner Of Income-Tax, Central-1 on 15 January, 1992
4. The Commissioner of Income-tax was not justified in
ignoring the assurance of Finance Minister in the
parliament, which is binding on him as held by the Hon'ble
Supreme Court in R&B Falcon(A) Pty. Ltd. vs CIT, 301 ITR
309(SC) and was also not justified in ignoring the Board
Circular No.11 of 2008 dated 19th December 2008, when
both the objects and activities were clearly consistent with
the explanation of law in the Board Circular which was
binding on him under section 119 of the Act.
Assistant Commissioner Of Income-Tax vs Upper Ganges Sugar And Industries Ltd. on 9 December, 1991
In this regard, decisions of Hon'ble Supreme Court
:- 3 -: ITA 110/11
rendered in the case of CIT vs Upper Ganges Sugarmills Ltd, 227 ITR
578, and that of State of Kerala vs M.P.Shantiverma Jain, 231 ITR 787,
are relevant.
State Of Kerala vs M.P. Shanti Verma Jain on 8 May, 1998
In this regard, decisions of Hon'ble Supreme Court
:- 3 -: ITA 110/11
rendered in the case of CIT vs Upper Ganges Sugarmills Ltd, 227 ITR
578, and that of State of Kerala vs M.P.Shantiverma Jain, 231 ITR 787,
are relevant.
Section 119 in The Income Tax Act, 1961 [Entire Act]
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