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1 - 10 of 22 (0.36 seconds)Section 80J in The Income Tax Act, 1961 [Entire Act]
Article 366 in Constitution of India [Constitution]
The Factories Act, 1948
Section 32A in The Income Tax Act, 1961 [Entire Act]
Section 251 in The Income Tax Act, 1961 [Entire Act]
Section 106 in The Income Tax Act, 1961 [Entire Act]
Northern India Caterers (India) Ltd vs Lt. Governor Of Delhi on 21 December, 1979
By this decision, their Lordships of the Supreme Court appeared to have shifted from their earlier decision in Northern India Caterers (India) Ltd.'s case (supra). They took the view that the services rendered by serving food to the customers in a hotel or restaurant is liable for sales-tax. At page 213, in the headnote, their Lordships of the Supreme Court held the following:
A-Z (Industrial) Premises ... vs Competent Authority, Iac on 14 September, 1984
Ltd. 's case (supra) to this case cannot be said to be correct. We accept this argument of the assessee.