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Section 80HHC in The Income Tax Act, 1961 [Entire Act]

carried on by the assessee, if the assessee has necessary and sufficient evidence to prove that,- (a) he had an option to choose either ... carried on by the assessee, if the assessee has necessary and sufficient evidence to prove that,- (a) he had an option to choose either
Union of India - Section Cites 0 - Cited by 4421

Section 167 in The Indian Evidence Act, 1872 [Entire Act]

Indian Evidence Act, 1872 167. No new trial for improper admission or rejection of evidence. The improper admission or rejection of evidence shall ... that, independently of the evidence objected to and admitted, there was sufficient evidence to justify the decision, or that, if the rejected evidence had been
Union of India - Section Cites 0 - Cited by 296
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