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1 - 10 of 20 (0.21 seconds)Section 6 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
The Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974
Section 148 in The Income Tax Act, 1961 [Entire Act]
The Customs Act, 1962
Union Of India & Ors vs Manoharlal Narang on 2 March, 1987
The position in law has been discussed at length by the Supreme Court in its decision in the case of Union of India v. Manoharlal Narang, AIR 1987 SC 1472. It was observed as follows (at p. 1475) :