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1 - 10 of 11 (0.66 seconds)The Finance Act, 2018
Section 1 in The Income Tax Act, 1961 [Entire Act]
Section 23 in The Income Tax Act, 1961 [Entire Act]
Section 66 in The Income Tax Act, 1961 [Entire Act]
Sir Kasturchand Ltd. vs Commissioner Of Income-Tax, Bombay ... on 22 March, 1949
In the first place, this provision
being penal, the burden would lie on the revenue to prove
that the conditions laid down by the section are
satisfied.(2)
(1) 17 I. T. R. 493, of 495 and 496.
Commissioner Of Income-Tax, West ... vs Gungadhar Banerjee And Co. (P) Ltd on 22 March, 1965
(2) Commissioner of Income-tax, West-Bengal v. Gangadhar
Banerjee & Co.(p) Ltd., 57 I.T.R. 176, 184.