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The East India Industries (Madras) ... vs The Commissioner Of Income Tax, Madras on 3 April, 1967
cites
Income Tax Rules, 1962
Section 66 in Income Tax Rules, 1962 [Entire Act]
Section 16 in Income Tax Rules, 1962 [Entire Act]
Section 15 in Income Tax Rules, 1962 [Entire Act]
The Commissioner Of Income-Tax, Bombay vs The Scindia Steam Navigatlon Co. Ltd on 5 April, 1961
In Commissioner of Income-tax,
Bombay v. Scindia Steam Navigation Co. Ltd.(1) this Court
examined the scope of the jurisdiction of the High Court in
a reference under S. 66(1) and it was pointed out that even
where a question of law was not raised before the Tribunal
but the Tribunal deals with it, it must be deemed to be one
arising out of its order. Applying the principle to the
present case, we hold that the High Court was within its
jurisdiction in examining the question whether the Agastyar
trust was eligible for exemption from income-tax under S.
4(3)(i) of the Act. We accordingly reject the argument of
the appellants on this aspect of the case.
For these reasons we hold that this appeal is without merit
and must be dismissed with costs.
Mohammad Ibrahim Riza Malak vs The Commissioner Of Income Tax on 19 May, 1930
The view that we have expressed is borne out by the decision
of the Judicial Committee in Mohammad Ibrahim Riza v.
Commissioner of Income-,tax, Nagpur(1) in which it was held
that if there
(1)57 I.A. 260.
Section 14B in Income Tax Rules, 1962 [Entire Act]
1