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1 - 10 of 21 (0.30 seconds)Section 24 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 68 in The Income Tax Act, 1961 [Entire Act]
The Finance Act, 2018
Section 153 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Article 226 in Constitution of India [Constitution]
Commissioner Of Income-Tax, Punjab vs Kulu Valley Transport Co. (P) Ltd on 30 April, 1970
14. Mr. Pal submitted that this decision was of no assistance to the revenue inasmuch as the sections which were considered by the Supreme Court in that case were not in pari materia with the sections of the later Act which applied in the instant case. All that the Supreme Court laid down there was that a return, whether showing either a profit or a loss, could be filed under Section 22(1) or Section 22(3) of the Act of 1922.