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1 - 10 of 16 (0.55 seconds)Meera And Company vs Commissioner Of Income-Tax on 6 September, 1978
14. It remains to consider the decision cited by the counsel for the Revenue. Of the three decisions brought to our notice, the earliest one is that of the Andhra Pradesh High Court reported in Deccan Wine and Gene-ral Stores v. CIT [1977] 108 ITR 111, which was referred to in the latter decisions reported in CIT v. Harivadan Tribhovandas [1977] 106 ITR 494 (Guj) and Meera & Co. v. CIT [1979] 120 ITR 564 (P & H).
Section 256 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Deghamwala Estates on 13 March, 1979
The Madras High Court has, in the decision refered to above, CIT v. Deghamwala Estates [1980] 121 ITR 684 (Mad), adverted to the Andhra Pradesh, Gujarat and Punjab & Haryana High Court decisions and has analysed the matter in detail.
Deccan Wine And General Stores vs Commissioner Of Income-Tax on 28 December, 1971
The editors, Kanga and Palkhivala, in The Law and Practice of Income-tax (Supplement to 7th edn., 1982) at pages 15 and 16, have commented that the decision of the Andhra Pradesh High Court reported in Deccan Wine and General, Stores case [1977] 106 ITR 111, is incorrect. In The Law of Income-tax by Sampath Iyengar (7th edn., 1981), Vol. I, the matter has been exhaustively discussed at pages 409 to 411.
Commissioner Of Income-Tax, Gujarat ... vs Harivadan Tribhovandas on 4 September, 1973
14. It remains to consider the decision cited by the counsel for the Revenue. Of the three decisions brought to our notice, the earliest one is that of the Andhra Pradesh High Court reported in Deccan Wine and Gene-ral Stores v. CIT [1977] 108 ITR 111, which was referred to in the latter decisions reported in CIT v. Harivadan Tribhovandas [1977] 106 ITR 494 (Guj) and Meera & Co. v. CIT [1979] 120 ITR 564 (P & H).