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1 - 10 of 29 (0.55 seconds)Section 30 in Income Tax Rules, 1962 [Entire Act]
Section 46 in The Income Tax Act, 1961 [Entire Act]
2The Commissioner Of Income-Tax, ... vs M/S. Filmistan Ltd on 21 February, 1961
Similarly, the Bombay High Court decision in the case of Filmistan Ltd. (supra) is not relevant to the facts of the present case. The Patna High Court decision in the case of Kamdar Bros.
Section 249 in The Income Tax Act, 1961 [Entire Act]
Section 158BFA in The Income Tax Act, 1961 [Entire Act]
Section 132 in The Income Tax Act, 1961 [Entire Act]
East Khas Jharia Colliery Co. Ltd. vs Commissioner Of Income-Tax, Bihar And ... on 21 December, 1942
of Jharia (supra) is also not relevant to the facts of the present case as the same is also based on the provisions of Section 30 of the Indian IT Act, 1922, which we have already discussed in the foregoing paragraphs.
J.K. Steel Ltd vs Union Of India on 18 October, 1968
In a classic passage from Partington v. A.C. (1869) LR 4 HL 100, p. 122 referred in the case of J.K. Steel Ltd. v. Union of India AIR 1970 SC 1173, p. 1182 Lord Cains stated the principal thus :
Tarulata Syam And Ors vs Commissioner Of Income-Tax, West ... on 28 April, 1977
Similarly, Viscount Simon guoted with approval a passage from Rowlatt, J, in the case of Cape Brandy Syndicate v. IRC (1921) 1 KB 64, p. 71 (Rowlatt, J) referred in the case of Smt. Tarulata Syam v. CIT AIR 1977 SC 1802, expressing the principle in the following words :