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1 - 10 of 35 (0.32 seconds)Section 182 in The Income Tax Act, 1961 [Entire Act]
Section 23 in The Income Tax Act, 1961 [Entire Act]
Section 4 in The Income Tax Act, 1961 [Entire Act]
Section 3 in Income Tax Rules, 1962 [Entire Act]
Income Tax Rules, 1962
Section 3 in The Income Tax Act, 1961 [Entire Act]
Section 155 in The Income Tax Act, 1961 [Entire Act]
The Finance Act, 1996
Ch. Atchaiah vs Income-Tax Officer, 'B' Ward on 25 April, 1975
The decision in Atchaiah's case was not referred to in the judgments of either the Patna High Court or the Punjab and Haryana High Court, The difference in opinion arose because according to one view adopted in Atchaiah's case, Section 4 of the I.T. Act, 1961, which is the charging section, did not alter the law on the subject which construed the charging Section 3 of the Indian I.T. Act, 1922.