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1 - 10 of 18 (0.26 seconds)Section 49 in The Income Tax Act, 1961 [Entire Act]
Section 48 in The Transfer Of Property Act, 1882 [Entire Act]
Section 45 in The Transfer Of Property Act, 1882 [Entire Act]
Commissioner Of Income-Tax, Tamil ... vs N.S. Krishna Rao on 24 September, 1980
I may indicate here that the court while taking this view does not seem to have taken into consideration the reasons assigned by the same High Court in the case of CIT v. N.S. Krishna Rao [1983] 144 ITR 347.