Search Results Page
Search Results
1 - 5 of 5 (0.56 seconds)Commissioner Of Income-Taxwest ... vs M/S. Indian Sugar Mills Association on 5 November, 1974
4. It may be noted that the assessee made similar claim in the assessment years 1958-59 to 1961-62 under Section 4(3)(i) of the Indian Income-tax Act, 1922. Regarding the assessee's claims in the aforesaid years the Supreme Court in its decision in the case of Commissioner of Income-tax v. Indian Sugar Mills Association , construing the relevant rules of the assessee-association, held that the income of the association derived from the business of export of sugar and interest from current and fixed deposits were not exempted from tax under Section 4(3)(i) of the Indian Income-tax Act, 1922.
Commissioner Of Income-Tax vs Indian Chamber Of Commerce on 29 May, 1970
6. While considering the meaning and import of the above definition, P. B. Mukharji C.J. in the case of Commissioner of Income-tax v. Indian Chamber of Commerce observed that :
Section 4 in The Income Tax Act, 1961 [Entire Act]
Section 256 in The Income Tax Act, 1961 [Entire Act]
1