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1 - 4 of 4 (0.17 seconds)Sree Narayana Chandrika Trust vs Commissioner Of Gift Tax Kerala on 25 April, 2003
5. The first and foremost contention raised by the Revenue is
that the decision rendered by the Apex Court in Sree Narayana
Chandrika Trust's case [cited supra] virtually stands in favour of the
Revenue. The relevant portion of the said verdict has been extracted
G.T.A. No. 1 of 2008
: 5 :
in paragraphs 4 and 5 of the appeal,which are reproduced below :
The Indian Partnership Act, 1932
Sree Narayana Chandrika Trust vs Commissioner Of Income-Tax (No. 2) on 23 September, 1996
The
reliance placed by the assessing authority on the said decision, to
have passed Annexure A order in favour of the Revenue, is obviously
with reference to the subsequent ruling rendered by the Apex Court in
Sree Narayana Chandrika Trust's case [cited supra] and that of the
Apex Court rendered earlier in D.C. Shah's case [cited supra].
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