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The Commissioner Of Income-Tax, Bihar & ... vs Maharaja Pratapsingh Bahadur Of ... on 29 November, 1960

In this connection, the learned counsel referred to the decisions, in Commr. of Income-tax, Bombay v. Amritalal Bhagilal and Co., ; C. I. T. Bihar and Orissa v. Pratapsingh Bahadur, (196 1-2 SCJ 176) : (AIR 1961 SC 1026) and Gurupad v. Hirabai, , as regards the effect of a deeming provision found in a statute. According to the learned counsel the definition of deposit in the Reserve Bank Directions, 1977 would render the 1973 directions as bad in law. According to the learned counsel the restrictions placed by the 1973 directions would violate the right of the petitioners under Article 19(1)(g) of the Constitution of India.
Supreme Court of India Cites 14 - Cited by 33 - M Hidayatullah - Full Document
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