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1 - 10 of 22 (0.43 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 115JB in The Income Tax Act, 1961 [Entire Act]
Section 153 in The Income Tax Act, 1961 [Entire Act]
Section 43B in The Income Tax Act, 1961 [Entire Act]
The Companies Act, 1956
Commissioner Of Income Tax, Shillong vs Tarajan Tea Co. (P) Ltd on 4 February, 1999
Deputy Commissioner Of Income Tax vs O. N. G. C. As Agent Of Foramer France on 29 October, 1998
In the decision of the Tribunal in the
assessee's own case O.N.G.C.'s (supra), it has
been held that the income from the contract
between the parties was business income and
not fee for technical services.
Indian And Eastern Newspaper Society ... vs Commissioner Of Income Tax, New Delhi on 31 August, 1979
3 6 3 8 / Mu m / 2 0 1 4
the appeal relating to the petitioner has
considered the decision of the Tribunal
in Boudier Christian's case, the impugned notice
under section 147/148 would obviously be on
the basis of a mere change of opinion by the
income-tax authorities, which would not be valid
as held by the Supreme Court in Indian &
Eastern Newspaper Society v. CIT[1979]
119 ITR 996 1 ;Gemini Leather
Stores v. ITO[1975] 100 ITR 1 (SC) and Jindal
Photo Films Ltd. v. Dy. CIT[1998]
234 ITR 1702(Delhi), etc.
Gemini Leather Stores vs The Income Tax Officer, 'B' Ward, Agra ... on 1 May, 1975
3 6 3 8 / Mu m / 2 0 1 4
the appeal relating to the petitioner has
considered the decision of the Tribunal
in Boudier Christian's case, the impugned notice
under section 147/148 would obviously be on
the basis of a mere change of opinion by the
income-tax authorities, which would not be valid
as held by the Supreme Court in Indian &
Eastern Newspaper Society v. CIT[1979]
119 ITR 996 1 ;Gemini Leather
Stores v. ITO[1975] 100 ITR 1 (SC) and Jindal
Photo Films Ltd. v. Dy. CIT[1998]
234 ITR 1702(Delhi), etc.