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1 - 10 of 21 (0.28 seconds)Section 36 in The Income Tax Act, 1961 [Entire Act]
Finance Act, 2013
Commr. Of Income Tax-Ii, Gauhati vs Vinay Cement Ltd. on 7 March, 2007
Insofar as the Income Tax Act
is concerned, the assessee can get the benefit if the actual payment is
made before the return is filed, as per the principle laid down by the
Supreme Court in Vinay Cement (supra).
The Employees' State Insurance Act, 1948
The Income Tax Act, 1961
Commissioner Of Income Tax vs Dharmendra Sharma on 28 November, 2007
Judicial discipline requires us
to follow the view of the Supreme Court in Vinay Cement
(supra) as also the view of the Division Bench of this Court in
Dharmendra Sharma (supra). 13.
Article 141 in Constitution of India [Constitution]
Section 28 in The Income Tax Act, 1961 [Entire Act]
Kunhayammed & Ors vs State Of Kerala & Anr on 19 July, 2000
11. Upon noting the observations of the Supreme Court in
Kunhayammed and Others (supra) the Division Bench of the
Madras High Court in the case of Nexus Computer Pvt Ltd
(supra) came to the conclusion that the view taken by the
Supreme Court in Vinay Cement (supra) would bind the High
Court as it was non declared by the Supreme Court under
Article 141 of the Constitution. 12.