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1 - 10 of 16 (0.24 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Income Tax Act, 1961 [Entire Act]
Kalyanji Mavji & Co vs C.I.T., West Bengal-Ii on 10 December, 1975
Any observations in Kalyanji Mavji & Co. v.
CIT [1976] 102 ITR 287 (SC) suggesting the contrary do not,
we say with respect, lay down the correct law."
Commnr. Of Income Tax, Delhi vs M/S. Kelvinator Of India Ltd on 18 January, 2010
12. The said decision was challenged before the Apex Court in
Commissioner of Income-Tax v. Kelvinator of India Ltd., [2010] 320 ITR
561 (SC) wherein their Lordships have ruled thus:-
Bankipur Club Ltd., Patna vs The C.I.T., Bihar And Orissa, Patna on 8 September, 1971
That was
the view taken by this court in Maharaj Kumar Kamal Singh v.
CIT [1959] 35 ITR 1 (SC), CIT v. A. Raman and Co. [1968] 67
ITR 11 (SC) and Bankipur Club Ltd. v. CIT [1971] 82 ITR
831(SC) and we do not believe that the law has since taken a
difference course.