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1 - 10 of 18 (0.28 seconds)Commissioner Of Income-Tax vs R. Rangaswamy Naidu on 11 March, 1996
CIT vs R. Rangaswamy Naidu 224 ITR 113 (Mad)
The DR also referred to the case of Bhavarlal Labhchand Shah v/s
Kanaiyalal Nathalal Intawala, reported in 1986 AIR 600 (S.C), wherein
the Hon'ble Supreme Court has held,
The respondent who is the landlord of a building situated at Baroda had
leased it out in favour of one Bai Maniben Dhirajlal Shah on a monthly rent
of Rs. 22 for carrying on business in the said shop premises. Before her death
she bequeathed her tenancy right in the said shop by a will in favour of the
petitioner in the special leave petition. After her death the will was probated.
Section 5 in The Income Tax Act, 1961 [Entire Act]
Section 14 in The Income Tax Act, 1961 [Entire Act]
Section 15 in The Income Tax Act, 1961 [Entire Act]
Pearl Woollen Mills vs Commissioner Of Income-Tax on 25 May, 1979
CIT v/s R Rangaswamy Naidu, 224 ITR 113 (Mad)
iv. Sarwamangala Properties Ltd vs CIT 90 ITR 267 (Cal)
v. K.L.Viswambharan & Brothers & Anr. Vs. CIT 91 ITR 588
(Ker) (F.B)
vi. Pearl Woollen Mills vs. CIT 123 ITR 658 (P&H); &
vii.
Bhavarlal Labhchand Shah vs Kanaiyalal Nathalal Intawala on 7 January, 1986
CIT vs R. Rangaswamy Naidu 224 ITR 113 (Mad)
The DR also referred to the case of Bhavarlal Labhchand Shah v/s
Kanaiyalal Nathalal Intawala, reported in 1986 AIR 600 (S.C), wherein
the Hon'ble Supreme Court has held,
The respondent who is the landlord of a building situated at Baroda had
leased it out in favour of one Bai Maniben Dhirajlal Shah on a monthly rent
of Rs. 22 for carrying on business in the said shop premises. Before her death
she bequeathed her tenancy right in the said shop by a will in favour of the
petitioner in the special leave petition. After her death the will was probated.