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1 - 7 of 7 (0.28 seconds)Section 80CCA in The Income Tax Act, 1961 [Entire Act]
Balwant Singh And Anr. vs L.C. Bharupal, Income-Tax Officer, New ... on 27 November, 1967
8. Similar issue came up before the Tribunal, Jaipur Bench in the case of Balwant Singh vs. ITO (supra) and the issue was decided in favour of the assessee.
The Commissioner Of Income-Tax, West ... vs M/S. Vegetables Products Ltd on 29 January, 1973
Further, we feel inclined to follow the judgment of the Punjab & Haryana High Court in preference to the judgment of the Orissa High Court in view of the decision of the Supreme Court in the case of CIT vs. Vegetable Products Ltd. (1973) 88 ITR 192 (SC) where it was held that where the language of taxing provision is capable of more meaning than one, Court must adopt that interpretation which favours the assessee.
Chandulal Harjivandas, Jamnagar vs Commissioner Of Income-Tax, Gujarat on 14 October, 1966
However, in the said decision no reference has been made to the decision of the Punjab & Haryana High Court in the case of Ravi Kumar Mehra (supra) where the judgment is based on the decision of the Supreme Court in the case of Chandulal Harjivandas (supra).
Commissioner Of Income-Tax vs Dr. Usharani Panda on 13 December, 1994
9. It is no doubt true that the Honble Orissa High Court has taken a different view in the case of Dr. Usharani Panda (supra).
Ravi Kumar Mehra vs Commissioner Of Income-Tax on 26 October, 1987
However, in the said decision no reference has been made to the decision of the Punjab & Haryana High Court in the case of Ravi Kumar Mehra (supra) where the judgment is based on the decision of the Supreme Court in the case of Chandulal Harjivandas (supra).
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