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1 - 10 of 17 (0.36 seconds)Indian Companies Act, 1913
Income Tax Rules, 1962
Section 23 in Income Tax Rules, 1962 [Entire Act]
The Income Tax Act, 1961
The Finance Act, 2018
Article 57 in Constitution of India [Constitution]
Article 93 in Constitution of India [Constitution]
Sir Kasturchand Ltd. vs Commissioner Of Income-Tax on 22 March, 1949
A similar contention, that section 23A is applicable only where some dividend has been distributed, was repelled by the Bombay High Court in Sir Kasturchand Ltd. v. Commissioner of Income-tax and in Phaltan Sugar Works Ltd. v. Commissioner of Income-tax.