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1 - 10 of 11 (0.24 seconds)Section 1 in The Income Tax Act, 1961 [Entire Act]
Section 6 in The Income Tax Act, 1961 [Entire Act]
Section 4 in The Income Tax Act, 1961 [Entire Act]
Section 9 in The Income Tax Act, 1961 [Entire Act]
Section 43 in The Income Tax Act, 1961 [Entire Act]
Section 43B in The Income Tax Act, 1961 [Entire Act]
M.M.T.C vs M/S Al Bamar Company Ltd. on 4 May, 2009
In su pp or t, r e li a nce wa s p l a ce d on
3 ITA No.411/Chd/2021
A.Y.2018-19
de ci si on of the H on 'bl e P un ja b & H a r ya n a H i gh C our t in th e
ca se of CI T V s. H e ml a Emb r oi d e r y Mi ll s ( P) Lt d. , 36 6 I TR
11 7 a n d t he de cis ion o f the H on 'b le S up re me C ou r t i n th e
ca se of C I T Vs. Al om E xtr us io n Ltd . , 31 9 I TR 3 06 .
Section 250 in The Income Tax Act, 1961 [Entire Act]
Md T.N.S.T.C ( Salem Division-I) Ltd vs N. Sadayapillai on 14 November, 2014
I t w a s
fu rt he r s ub mit ted th a t th e a for e sa i d d e ci si ons ha v e si nce
be e n fol l owe d by the Ho n'b le P unj a b & H a r ya na H i gh C our t
in th e ca se o f CI T V s. Ma r k A ut o I n d ust r ie s Lt d. , 3 5 8 I TR
43 , C I T V s. Ka m a l Fa mi l y Tr us t ( 2 0 1 3 ), 2 1 9 Ta x ma n 8 1 a n d
C I T Vs. N uc he m Li mite d , 5 9 Ta x ma n n. co m 4 5 5. It w as
sub mi tte d th a t the Ld . C I T( A) ha s r e l ie d up on th e
a me nd me nt b r oug ht i n b y t he Fi na n ce A ct, 2 021 w he re i n
Exp la n a ti on -5 h a s b ee n i nse r te d. I t w a s s ub mi tte d th a t the
sa i d a me nd me nt h a s b e e n in se rte d w .e .f . a sse ssme nt ye ar
20 2 1 -2 2 onw a r d s a n d ha ve t o b e r e a d p r os pe cti ve ly a nd n ot
re tr ospe c ti ve l y and v a ri ou s B e nc he s of the Tr i bu na l h a s
be e n ta k i ng a c ons is te n t v ie w in t hi s re ga r d and our
re fe re nce w a s d r a w n to t he d e ci si on of th e C ha n d i gar h
B e n che s of th e Tr i b un a l in t he ca s e o f M /s C za r s F auce ts
Li mi te d V s. C PC in I TA N o. 25 5 /C hd /2 0 2 1 da t e d 0 2. 1 1 .2 0 21
wh e re in t he re le va nt f in d in gs r e a d a s un d e r :