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1 - 7 of 7 (0.26 seconds)Section 194H in The Income Tax Act, 1961 [Entire Act]
Additional Commissioner Of ... vs Mukur Corporation on 18 December, 1975
In Additional Commissioner of Income-Tax, Gujarat
Vs. Mukur Corporation (1978) 111 ITR 312, it was observed:-
M/S. The Malabar Industrial Co. Ltd vs Commissioner Of Income-Tax, Kerala ... on 10 February, 2000
In Malabar's case (supra), it was observed :-
Section 260A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Kanda Rice Mills on 1 February, 1989
3. On appeal of the assessee, the Tribunal set aside the
order passed under Section 263 of the Act holding that after criticism
of the order of the Assessing Officer, the Commissioner did not reach
any firm conclusion about evasion of tax which was condition
precedent for exercise of power as per law laid down by Hon'ble
Supreme Court in Malabar Industrial Corporation Ltd. Vs. CIT 243
ITR 83 (SC) and a judgment of this Court in CIT Vs. Kanda Rice
Mills 178 ITR 446 (P&H).
The Income Tax Act, 1961
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