Search Results Page
Search Results
1 - 10 of 45 (2.98 seconds)
Commissioner Of Income-Tax, Gujarat-I vs Mafatlal Chandulal & Co. Ltd And Anr. on 28 June, 1976
cites
Income Tax Rules, 1962
Section 4 in Income Tax Rules, 1962 [Entire Act]
Section 2 in Income Tax Rules, 1962 [Entire Act]
The Companies Act, 1956
Commissioner Of Income-Tax, Mysore, ... vs The Mysore Electrical Industries Ltd on 27 April, 1971
The significance of this decision in Aryodaya Ginning and Mfg. Co. Ltd.'s case [1957] 31 ITR 145 (Bom) is that it was approved by the Supreme Court in Commissioner of Income-tax v. Mysore Electrical Industries Ltd. [1971] 80 ITR 566 (SC). It is, therefore, in the light of these different decisions of the Supreme Court having a direct bearing on the Acts of 1947 and 1964, that we will have to consider the question arising for our decision in the instant case.
The Business Profits Act, 1947
Indian Companies Act, 1913
Indian Steel & Wire Products Ltd. vs Commissioner Of Income-Tax on 3 July, 1967
Thus, this decision stands on practically the same lines as the decision in Indian Steel and Wire Products Ltd. v. Commissioner of Income-tax [1958] 33 ITR 579 (Cal), which was also referred to by this High Court.