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1 - 10 of 25 (1.07 seconds)Section 115BBE in The Income Tax Act, 1961 [Entire Act]
Section 69A in The Income Tax Act, 1961 [Entire Act]
Section 69B in The Income Tax Act, 1961 [Entire Act]
The Bankers Books Evidence Act, 1891
Section 69C in The Income Tax Act, 1961 [Entire Act]
Section 133A in The Income Tax Act, 1961 [Entire Act]
Section 68 in The Income Tax Act, 1961 [Entire Act]
Hiralal Maganlal And Co. vs Dcit, Sr-52 on 20 September, 2004
10.21 Similar view was taken by the Coordinate Bench of ITAT
Ahmedabad in the case of Chokshi Hiralal Maganlal Vs. DCIT reported in
131 TTJ 1 (Ahd.)
M/S Kim Pharma (P) Ltd vs Commissioner Of Income Tax on 27 April, 2011
However, in the present case before
us, the assessee has only one source of income i.e. business income and
nowhere has it been brought on record that the assessee had any other
source of income except business income and, therefore, we respectfully
state that judgement of the Hon'ble Punjab and Haryana High Court in
the case of Kim Pharma Pvt. Ltd (supra) would not apply on the facts of
the present case.