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1 - 10 of 30 (0.27 seconds)The Income Tax Act, 1961
Section 9 in The Income Tax Act, 1961 [Entire Act]
Section 5 in The Income Tax Act, 1961 [Entire Act]
Section 4 in The Income Tax Act, 1961 [Entire Act]
Section 200 in The Income Tax Act, 1961 [Entire Act]
The Finance Act, 2018
Section 192 in The Income Tax Act, 1961 [Entire Act]
Section 18 in The Income Tax Act, 1961 [Entire Act]
Continental Construction Ltd vs Commissioner Of Income-Tax, Central-1 on 15 January, 1992
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3.2.5 The decision in the case of GE India Technology Centre (P.) Ltd. v. CIT[2010] 327 ITR
456/193 Taxman 234/7 taxmann.com 18 (SC) would, accordingly, clearly apply in the facts
of the case, so that the provisions of section 195 of the Act and, consequently, of section
40(a)(i), are inapplicable. The Hon'ble court has scanned the entire law on this aspect as
under: