indicate that the definition under section 2(8) of the Act cannot be read into section 297(2)(g) of the Act. Thus ... follows that if section 271(1)(c) and the Act and the Explanations stood attracted under section 297(2)(g) of the Act taking into
obvious discrimination. It is also urged that the provisions of Section 297(2(f) and (g) of the new Act laying down different modes ... assessment for 1959-60 under Section 271(1)(c) read with Section 274(2) and Section 297(2)(g) of the new Act. The first
rate prescribed in the 1961 Act, under Section 271(1)(c) in view of Section 297(2)(g) of the Act. The Tribunal specifically rejected ... expressed the view that a
conjoint reading of Section 271(1) and Section 297(2)(g) will clearly lead to the only
conclusion that
interpreted the provisions of section 86F of the 1913 Act and that there is considerable difference between the present section 297 and the old section ... dealing with section 399 of the Act which has nothing to do with the purport and intent of section 297 of the Act. Sections
sale, purchase or
supply of goods or services and, therefore, Section 297 of CA 1956
does not apply. In addition, it was pointed out that ... that the Company and its directors violated Section
134(3)(h) of CA 2013 and Section 297(1)(a) and 297
affidavit asserting that in view of the transitory provisions contained in Section 297(2)(i) of the Income-tax Act of 1961, hereinafter referred ... interest has to be considered only under Section 244 of the new Act in view of Section 297
said question, it is necessary to have a look at
Section 46 and Section 297 of the Companies Act, 1956. The said
provisions read ... read or understood in isolation.
Section 46 of the Act must be read along with Section 297 of the
Companies Act. It has been established
hold that Section 52 of the Income-tax Act, 1922 has not repealed Section 177 , Indian Penal Code. Therefore, the prosecution under Section 177 , Indian ... saved and that, therefore, the prosecution under Section 52 of the repealed Act is unsustainable. ,
41. Section 297 (1) of the Income
saved and that, therefore, the prosecution under section 52 of the repealed Act is unsustainable.
Section 297 (1) of the Income-tax Act, 1961, repealed ... contended that under clause (2) of section 297 , the prosecution in respect of proceedings pending on the commencement
default mentioned in Section 28(1) of the Act of 1922, if his case falls within the terms of Section 297 ... penalised under Section 271(1) if the case falls within the terms of Section 297(2)(g) . But Section 297(2)(g) only deals with
