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1 - 10 of 12 (0.36 seconds)Section 27 in The Income Tax Act, 1961 [Entire Act]
Section 40 in The Income Tax Act, 1961 [Entire Act]
Section 53A in The Transfer Of Property Act, 1882 [Entire Act]
Section 18 in The Income Tax Act, 1961 [Entire Act]
Section 27 in The Wealth-Tax Act, 1957 [Entire Act]
Commissioner Of Income-Tax Bombay Etc vs Podar Cement Pvt. Ltd. Etc on 27 May, 1997
A Division Bench of this Court in the case of CIT v. Badhurani Deepinder Kaur has followed and applied the judgment of Podar Cement case (supra) while construing the provisions of Section 4(8) and Section 2(m) of the 1957 Act. Therefore, the question necessarily has to be answered against the Revenue and in favour of the assessee.
Section 256 in The Income Tax Act, 1961 [Entire Act]
Section 2 in The Wealth-Tax Act, 1957 [Entire Act]
Tulsidas vs Patel (P) Ltd. V. Wealth Tax Officer on 17 June, 1997
6.15 It may also be worthwhile to make a useful reference to a decision of Tribunal Mumbai Bench 'A' in the case of Tulsidas V. Patel (P) Ltd. v. WTO WTA No. 1063/Bom/1994 dt. 17th June, 1997) reported at (1998) 61 TTJ (Mumbai) 282-Ed. The Tribunal in the said decision has observed as under: