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1 - 10 of 10 (0.23 seconds)Section 61 in The Income Tax Act, 1961 [Entire Act]
Section 60 in The Income Tax Act, 1961 [Entire Act]
Section 60 in Income Tax Rules, 1962 [Entire Act]
Section 63 in Income Tax Rules, 1962 [Entire Act]
Section 63 in The Income Tax Act, 1961 [Entire Act]
Section 256 in The Income Tax Act, 1961 [Entire Act]
Hrishikesh Ganguly (Decd. By His Legal ... vs Commissioner Of Income-Tax, Calcutta on 18 August, 1971
16. The above reasoning of the Calcutta High Court has been approved by the Supreme Court in Hrishikesh Ganguly v. CIT (1971) 82 ITR 160. The Supreme Court observed at page 165 :
The Income Tax Act, 1961
Section 61 in Income Tax Rules, 1962 [Entire Act]
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