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1 - 10 of 22 (0.42 seconds)The Income Tax Act, 1961
The Gift-Tax Act, 1958
Section 2 in The Income Tax Act, 1961 [Entire Act]
Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 5 in The Income Tax Act, 1961 [Entire Act]
Section 48 in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
Section 45 in The Income Tax Act, 1961 [Entire Act]
Ellerman Lines Ltd vs C.I.T. West Bengal, Calcutta on 22 October, 1971
This decision was followed in Ellerman
Lines case (supra) where referring to another circular
issued by the Central Board of Revenue under section 5(8) of
the Indian Income Tax Act 1922 on which reliance was placed
on behalf of the assessee, this Court observed: