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1 - 10 of 20 (0.65 seconds)Section 271D in The Income Tax Act, 1961 [Entire Act]
Section 269SS in The Income Tax Act, 1961 [Entire Act]
Section 273B in The Income Tax Act, 1961 [Entire Act]
Section 2 in The Income Tax Act, 1961 [Entire Act]
The Companies Act, 2013
Section 51 in The Income Tax Act, 1961 [Entire Act]
Collector Land Acquisition, Anantnag & ... vs Mst. Katiji & Ors on 19 February, 1987
4.1 While considering a similar issue the Apex Court in the case
of Collector, Land Acquisition v. Mst. Katiji and Ors. (167 ITR 471)
laid down six principles. For the purpose of convenience, the
principles laid down by the Apex Court are reproduced hereunder:
Ram Saran Dass Kishori Lal Charitable ... vs The Income Tax Office, Amritsar. on 20 September, 2023
In support of his submission, the
learned counsel has placed reliance upon a decision of the Punjab and Haryana
ITA No.1985/Bang/2024
Raju Siddaiah, Bangalore
Page 10 of 17
High Court, Charan Dass Ashok Kumar v. CIT [2014] 365 ITR 367/[2015] 231
Taxman 513/[2014] 52 taxmann.com 424 and Auto Piston MFG. Co. (P.)
Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax on 2 March, 2021
13. In Chamundi Granites (P.) Ltd. (supra) the Supreme Court considered the
provision of Section 271D and 273B of the Act and held:--