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1 - 10 of 19 (0.29 seconds)Section 12AA in The Income Tax Act, 1961 [Entire Act]
Section 11 in The Income Tax Act, 1961 [Entire Act]
Section 254 in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
Goetze (India) Ltd. vs Cit on 24 March, 2006
17. Learned Senior Standing Counsel for the respondent Revenue has
relied on the decision of the Hon'ble Supreme Court in Goetze (India) Ltd., Vs.
Commissioner of Income tax, (2006) 284 ITR 323/2006 SCC Online SC
1446, wherein the Hon'ble Supreme Court held as under:-
Section 260A in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
National Thermal Power Co. Ltd. vs Commissioner Of Income Tax on 4 December, 1996
3. This appellant's appeal before the Commissioner
(Appeals) was allowed. However, the order of the further
appeal of the department before the Income Tax Appellate
Tribunal was allowed. The appellant has approached this court
and has submitted that the Tribunal was wrong in upholding the
assessing officer's order. He has relied upon the decision of this
court in National Thermal Power Company Ltd. Vs. CIT
MANU/SC/1287/1997 : [1998] 229 ITR 383 (SC), to contend
that it was open to the assessee to raise the points of law even
before the Appellate Tribunal.