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1 - 10 of 15 (0.02 seconds)Section 206 in The Companies Act, 1956 [Entire Act]
Section 263 in The Companies Act, 1956 [Entire Act]
Commissioner Of Income-Tax vs Dalmia Dadri Cement Ltd. on 6 November, 1969
In this connection reference was made by him to the following decisions: (i) CIT v. Dalmia Dadri Cement Ltd. [1970] 77 ITR 410 (Punj. & Har.
Commissioner Of Income-Tax vs Belpahar Refractories Ltd. on 16 August, 1976
In the case of Belpahar Refractories Ltd. (supra) it was held by the Orissa High Court that even though rejudicatais not applicable in the income-tax proceedings, the earlier decision on the same question cannot be reopened if the basic facts of the case are the same as on the earlier occasion.
Commissioner Of Income-Tax vs Manaklal Porwal on 5 February, 1986
It is in this context that the jurisdictional High Court of Rajasthan had held in the case of Manaklal Porwal (supra) that if additional evidence had been produced, which warranted a conclusion different from that arrived at earlier, the previous findings could be departed from.