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1 - 10 of 10 (0.25 seconds)Section 33 in Estate Duty act, 1953 [Entire Act]
Section 34 in Estate Duty act, 1953 [Entire Act]
Section 36 in Estate Duty act, 1953 [Entire Act]
Section 7 in Estate Duty act, 1953 [Entire Act]
Section 66 in Income Tax Rules, 1962 [Entire Act]
Estate Duty act, 1953
Commissioner Of Income-Tax vs Seshasayee Bros. (Travancore) Pvt. ... on 13 November, 1973
Applying these principles, the Kerala High Court in Commissioner of Income-tax v. Seshasayee Bros. (Travancore) Pvt. Ltd. (1976) 102 ITR 372 had left a matter to be decided by the Tribunal acting under section 66(5) of the Indian Income-tax Act, 1922, by re-hearing the appeal. We also direct the Tribunal to re-hear the appeal in the light of the principles that we shall state as we understand the provisions of the Act.
Commissioner Of Income-Tax vs Indian Molasses Co. Pr. Ltd. on 16 March, 1966
In the above circumstances, what we have proposed to do is to apply the principles that have been applied by the Supreme Court in the two decisions, Commissioner of Income-tax v.Greaves Cotton Co. Ltd. (1969) 68 ITR 200, 209 and Commissioner of Income-tax v. Indian Molasses Co. P. Ltd. (1970) 78 ITR 474, 482.
Section 6 in Estate Duty act, 1953 [Entire Act]
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