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Principal Cqnmissioner Of Income Tax ... vs M/S Valley Iron & Steel Co. Ltd. & Anr. on 1 April, 2024
cites
Section 68 in The Income Tax Act, 1961 [Entire Act]
Section 69 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 69A in The Income Tax Act, 1961 [Entire Act]
Section 69B in The Income Tax Act, 1961 [Entire Act]
Section 69C in The Income Tax Act, 1961 [Entire Act]
Section 115 in The Income Tax Act, 1961 [Entire Act]
Section 69D in The Income Tax Act, 1961 [Entire Act]
Radhe Shyam Tibrewal vs Commissioner Of Income-Tax, Assam And ... on 10 August, 1983
In view of the facts and in the circumstances of the case brought
out above, we hold that applicant's claim in regard to raising, of
share capital amounting to Rs.11,26,60,000/- from M/s Amit
Goods & Supplier Pvt. ltd. remains unsubstantiated. Our decision
on this issue is duly supported by the decision of Hon'ble
Supreme Court as passed in the case of Jamuna Prasad Kanaihaya
Lal (130 ITR 244) followed by the Supreme Court in their
decision in the case of Radhey Shyam Tibrewal Vs CIT(145 ITR