Search Results Page
Search Results
1 - 10 of 14 (0.89 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
The Wealth-Tax Act, 1957
Calcutta Discount Company Limited vs Income-Tax Officer, Companies ... on 1 November, 1960
The section itself is unambiguous and the decision of the Supreme Court in the case of Calcutta Discount Co. Ltd. v. Income-tax Officer, Companies District èI, Calcutta, settles the position. The other decisions cited reiterate, as they must, the same principle laid down by the Supreme Court and deal with the application of the said principle in the particular facts and circumstances of those cases. I, therefore, do not consider it necessary to deal with the other cases cited by Mr. Pal at any length.
Section 153 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 34 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
E. M. Muthappa Chettiar vs Commissioner Of Income-Tax, Madras. on 3 October, 1962
Mr. Pal has cited the decision of the Madras High Court in the case of E. M. Muthappa Chettiar v. Commissioner of Income-tax and has placed particular reliance on the following observations at page 650 of the report :
Phalton Sugar Works Ltd. vs B.J. Chackoo, Income-Tax Officer, ... on 4 August, 1962
Mr. Pal has also referred to the decision of the Madras High Court in the case of Gordon Woodroffe & Co. Ltd., London v. Income-tax Officer, Madras and to the decision of the Bombay High Court in the case of Phalton Sugar Works Ltd. v. B. J. Chackoo, Income-tax Officer, Companies Circle II(3), Bombay.