shops is not the income in the business. In CIT v. Express Newspapers Ltd. this Court held that both Section 26(2) and the proviso
expression was up for consideration at all or not, a reference to the
debates may be permitted.
30. In the case of Express Newspaper (Private ... competent to us in arriving at a proper construction of the
expression fixing rates of wages to look into the Statement of Objects and
Reasons
Karan & Co. Vs. ITAT (2002) 253 ITR 131 (Del)
• Express Newspapers Ltd. Vs. DCIT & Anr (2010) 320 ITR 12 (Mad)
• CIT Vs. Bhagwati
expression was up for consideration at all or not, a reference to the debates may
be permitted.
30. In the case of Express Newspaper (Private ... competent to us in arriving at a proper construction of the
expression fixing rates of wages to look into the Statement of Objects and
Reasons
Express Newspapers Ltd. [40 ITR 38 (Mad)]
5. Judgment of Delhi High Court in the case of CIT v Micra
India
expression was up for consideration at all or not, a reference to the
debates may be permitted.
30. In the case of Express Newspaper (Private ... competent to us in arriving at a proper construction of the
expression fixing rates of wages to look into the Statement of Objects and
Reasons
expression was up for consideration at all or not,
a reference to the debates may be permitted.
30. In the case of Express Newspaper (Private ... competent to us in arriving at a proper
construction of the expression fixing rates of wages to look into the
Statement of Objects and Reasons
Sh. Suhhwinder Singh, Ludhiana vs Department Of Income Tax on 17 July, 2013
IN THE
Tulsi Ram Karam
Chand (1981) 130 ITR 968 (PH), Express Newspaper (P)
Ltd. V CIT (1997) 227 ITR 325 (Mad). The appellant was
absolved
expression was up for consideration at all or not, a reference to the debates may
be permitted.
30. In the case of Express Newspaper (Private ... competent to us in arriving at a proper construction of the
expression fixing rates of wages to look into the Statement of Objects and
Reasons