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1 - 10 of 12 (0.24 seconds)Section 69C in The Income Tax Act, 1961 [Entire Act]
Section 116 in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Sutlej Cotton Mills Ltd vs Commr. Of Income Tax, West Bengal, ... on 27 September, 1978
(iii) The Hon'ble Supreme Court held in the case of Sutlej
Cotton Mills Ltd. Vs. CIT, 116 ITR 1, that the way in which the
entries are made by an assessee in his books of accounts is not
determinative of the question whether the assessee has earned
any profit or suffered any loss, but what is necessary to be
considered is the true nature of the transactions.