Search Results Page
Search Results
1 - 10 of 27 (0.23 seconds)Section 3 in The Census Act, 1948 [Entire Act]
Section 37 in The Income Tax Act, 1961 [Entire Act]
Section 30 in The Income Tax Act, 1961 [Entire Act]
Section 43A in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 36 in The Income Tax Act, 1961 [Entire Act]
Section 10 in Income Tax Rules, 1962 [Entire Act]
Badridas Daga vs The Commissioner Of Income-Tax on 25 April, 1958
This principle was approved by the Privy Council in Pondicherry Railway Co, Ltd. v. Commissioner of Income-tax, [1931] 5 ITC 363 (PC) and by the Supreme Court in Badridas Daga v. Commissioner of Income-tax, Calcutta.
The Commissioner Of Income Tax, ... vs Mahalaxmi Sugar Mills, New Delhi on 25 October, 1971
8. The case of Commissioner of Income-tax v. Mahalaxmi Sugar Mills, [1972] 85 ITR 320 (Delhi) is a case directly dealing with the point arising in the instant case. There also the question arose as to whether interest paid under Section 3(3) of the Cess Act was allowable deduction. The Delhi High Court has held that the deduction was not permissible. With respect we are unable to agree with the learned judges of the Delhi High Court. The distinction between interest and penalty as has been pointed out by us was not brought to the notice of the learned judges of the Delhi High Court.