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S.D. Sharma Vs. Commissioner of Income Tax Bombay City, Bombay
Mumbai
Sep-25-1961
Direct Taxation
Income-tax Act, 1922 - Sections 10(2), 23 and 34; Finance Act, 1940 - Sections 32
AIR1963Bom33; (1962)64BOMLR102; ILR1962Bom346
M.B. Samarth and ;S.J. Mhaispurkar, Advs., i/b., ;C.K. Jaisinghani, Adv.
Desai, J.1. This is a Reference under Section 66(1) of the Indian Income-tax Act, 1922, at the instance of the assessee and the question which it raises for our consideration is as follows:'Whether on the facts...
Tag this Judgment! AI Brief & AskS.D. Sharma Vs. Commissioner of Income-tax, Bombay
Mumbai
Sep-25-1961
Direct Taxation
Income Tax Act, 1922 - Sections 10(2)
[1962]45ITR107(Bom)
M.B. Samarth, Adv.
Desai, J. 1. This is a reference under section 66(1) of the Indian Income-tax Act, 1922, at the instance of the assessee and the question which it raises for our consideration is as follows : 'Whether...
Tag this Judgment! AI Brief & AskRatilal B. Daftari Vs. Commissioner of Income-tax, Bombay City Ii
Mumbai
Sep-30-1958
Direct Taxation
Income Tax Act, 1922 - Sections 23(5) and 26A
[1959]36ITR18(Bom)
M.B. Samarth, Adv.
S.T. Desai, J. 1. This reference arises out of an assessment order made by the Department against a partner in the firm of Bombay Salt Dealers' Syndicate, where the contention of the assessee partners was that...
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All India Reporter Ltd. Vs. Commissioner of Income-tax, Bombay City Ii
Mumbai
Sep-25-1962
Direct Taxation
Income Tax Act, 1922 - Sections 10(2)
[1963]49ITR196(Bom)
M.B. Samarth, Adv.
Tambe, J.1. This is a reference under sub-section (1) of section 66 of the Indian Income-tax Act. The assessee, All India Reporter Limited, is a public limited company incorporated under the provisions of the Indian Companies...
Tag this Judgment! AI Brief & AskK.T. Kubal and Co. Pvt. Ltd. Vs. Commissioner of Income-tax, Bombay Ci ...
Mumbai
Sep-13-1962
Direct Taxation
Income Tax Act, 1922 - Sections 34(1)
[1963]49ITR433(Bom)
S.P. Mehta, Adv.
Tambe, J.1. On a direction given by this court under sub-section (2) of section 66 of the Income-tax Act, the Income-tax Appellate Tribunal has referred to us the following two questions : '1. Whether on the...
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