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1 - 8 of 8 (0.33 seconds)Section 5 in The Income Tax Act, 1961 [Entire Act]
Income Tax Rules, 1962
The Union Of India vs Madan Gopal Kabra on 16 December, 1953
A close reading of this section makes it clear that there remained no State laws of income-tax in operation in any Part B State in the year 1949-50. That means the income for the accounting year ending with March 31, 1949, has to be assessed to income-tax only under the Indian Income-tax Act. In the present case, admittedly, the accounting year ended only on September 30, 1949, i.e., after March 31, 1949. Therefore, the said income has to be assessed only under the Indian Income-tax Act. This is also what is held by the Supreme Court in Union of India v. Madan Gopal Kabra. At page 67 it was pointed out that :
Section 66 in The Income Tax Act, 1961 [Entire Act]
Section 30 in The Income Tax Act, 1961 [Entire Act]
Article 14 in Constitution of India [Constitution]
Section 13 in The Income Tax Act, 1961 [Entire Act]
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