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1 - 10 of 13 (0.35 seconds)Principal Commissioner Of Income ... vs Nra Iron And Steel Pvt. Ltd. Through ... on 5 March, 2019
In view of the above, the reliance placed by the lower authorities
on the judgment of the Hon'ble Apex Court in the case of Pr.CIT vs.
NRA Iron & Steel (P) Ltd (supra) is found to be misplaced in as much
as in that case [NRA] the shareholders were found to be untraceable
even after making field enquiries. In the case at hand, it is evident from
the material on record, that neither the AO/NFAC nor the CIT(A) took
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ITA No.120/Mum/2022
A.Y. 2018-19
Raw Pressery Pvt. Ltd.
Commissioner Of Income-Tax, Poona vs Bhaichand H. Gandhi on 12 February, 1982
11. The view taken by this Court in CIT v. Bhaichand H. Gandhi [1982]
11 Taxman 59/[1983] 141 ITR 67 and by Rajasthan High Court in CIT v.
Lakshman Swaroop Gupta & Brothers [1975] 100 ITR 222, supports the
contentions raised by Dr. Daniel.
Commissioner Of Income-Tax vs Lakshman Swaroop Gupta And Brothers on 9 November, 1972
11. The view taken by this Court in CIT v. Bhaichand H. Gandhi [1982]
11 Taxman 59/[1983] 141 ITR 67 and by Rajasthan High Court in CIT v.
Lakshman Swaroop Gupta & Brothers [1975] 100 ITR 222, supports the
contentions raised by Dr. Daniel.
Mis. Bhor Industries Ltd vs The Commissioner Of Income-Tax,Bombay ... on 12 January, 1961
Similarly, we find that in Bhor
Industries Ltd. v. CIT [1961] 42 ITR 57 (SC), the Hon'ble Apex Court in
the context of provisions of the Merged States (Taxation Concessions)
Order (1949) has interpreted the expression "any previous year" to mean
as not referring to all the previous years but, the previous year in relation
to the assessment year concerned Again, this decisions also, to some
extent supports the contentions of Dr. Daniel.