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Assistant Commissioner Of Income Tax vs Mayur Recreational And Development ... on 28 March, 2008
cites
The Delhi Rent Act, 1995
Rajasthan Rent Control Act, 2001
Section 6 in The Delhi Rent Control Act, 1958 [Entire Act]
Section 6 in The Delhi Rent Act, 1995 [Entire Act]
Section 6A in The Delhi Rent Control Act, 1958 [Entire Act]
Delhi and Ajmer Rent Control Act, 1952
Section 23 in The Delhi Rent Act, 1995 [Entire Act]
Dewan Daulat Rai Kapoor Etc. Etc vs New Delhi Municipal Committee & Another ... on 20 December, 1979
In this regard, it is observed that the principles relating to determination of standard rent are laid down in Section 6 of the Delhi Rent Control Act, 1958 whereas the provisions of Sections 6A and 7 deal with the revision/increase of standard rent. These provisions being relevant in the present case are extracted below:
Director Of Income Tax (Exemption) vs Guru Nanak Vidya Bhandar Trust on 19 January, 2004
18. The learned Counsel for the assessee also contended that even though the principle of res judicata does not apply to income-tax proceedings, the rule of consistency is required to be followed in the income-tax proceedings. He also contended that the theory of precedent of the earlier pronouncement applies to quasi judicial and judicial * authorities and where the Revenue has accepted the status and correctness of the earlier decisions, it is not open to them to challenge its correctness in other cases without any just cause. In support of this . contention, he relied, inter alia, on the decision of Hon'ble Supreme Court in the case of Radhasoami Satsang v. CIT as well as the decisions of Hon'ble Delhi High Court in the cases of Director of IT (Exemption) v. Guru Nanak Vidya Bhandar Trust , CIT v. Akash Deep Promoters & Developers (P) Ltd. (2005) 196 CTR (Del) 99 and CWT v. Allied Finance (P) Ltd. (2005) 195 CTR (Del) 528.