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Cit v Kamala Prasad Seth - Income Tax Reference   flag 

[2004] INAHHC 770
Allahbad High Court
India - Allahbad
14th September, 2004

Legislation Cited

Legislation Name Provision
Income Tax Act, 1922 (Cth)
Companies Act (Tas)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Fry (Inspector of Taxes) v Salisbury House Estate Ltd [1930] UKHL 1; [1930] AC 432; 15 Tax Cas 266 House of Lords United Kingdom 4 Apr 1930 BAILII flag 40
Tuticorin Alkali Chemicals and Fertilizers Ltd v Commissioner of Income Tax (1997) 227 ITR 172 circa 1997 30
Madhav Prasad Jatia v Commissioner of Income Tax, Up , Lucknow [1979] INSC 86; (1979) 118 ITR 200; 1979 3 SCC 634; 1979 3 SCR 745; AIR 1979 SC 1291 Supreme Court of India India 17 Apr 1979 LIIofIndia flag 10
II v Elecon Engineering Co Ltd (1974) 96 ITR 672 circa 1974 10
Commissioner of Income Tax v HR Sugar Factory Pvt Ltd (1991) 187 ITR 363 circa 1991 9
Commissioner of Income Tax v Govinda Choudhary and Sons (1993) 203 ITR 881 circa 1993 8
B] N-4 Modi v SAL , Narayana Rao (1966) 61 ITR 428 circa 1966 8
Bihar State Cooperative Bank Ltd v Commissioner of Income Tax (1960) 39 ITR 114 circa 1960 8
Commissioner of Income Tax v Saraya Sugar Mills (P) Ltd (1992) 193 ITR 575 circa 1992 7
SG Mercantile Corporation P Ltd v Commissioner of Income Tax, Calcutta (1972) 83 ITR 700 circa 1972 7
Ram Krishna Oil Mills v Commissioner of Income Tax (1958) 34 ITR 265 circa 1958 6
East India Pharmaceutical Works Ltd v Commissioner of Income Tax (1997) 224 ITR 627 circa 1997 5
Commissioner of Income Tax v Saraya Sugar Mills (P) Ltd (1993) 201 ITR 181 circa 1993 5
Commissioner of Income Tax v Electronics Research Industries Pvt Ltd (1991) 192 ITR 20 circa 1991 5
Commissioner of Income Tax v Sridev Enterprises (1991) 192 ITR 165 circa 1991 5
Commissioner of Income Tax v HR Sugar Factory (1991) 190 ITR 643 circa 1991 5
(1987) 166 Itr 66 (1987) 166 ITR 66 circa 1987 5
II v Bombay Samachar Ltd , Bombay (1969) 74 ITR 723 circa 1969 5
Commissioner of Income Tax, UP v Basant Rai Takhat Singh (1933) 1 ITR 197 circa 1933 5
Commissioner of Income Tax v Navyug Oil and Dal Mills (2001) 251 ITR 535 circa 2001 4
Deputy Commissioner of Income Tax v Marudhar Hotels (P) Ltd (2000) 245 ITR 138 circa 2000 4
Commissioner of Income Tax v Tamil Nadu Dairy Development Corporation Ltd (1995) 216 ITR 535 circa 1995 4
Commissioner of Income Tax v HPLohia (1993) 203 ITR 928 circa 1993 4
Commissioner of Income Tax v AP Industrial Infrastructure Corporation Ltd (1989) 175 ITR 361 circa 1989 4
Murli Investment Co v Commissioner of Income Tax (1987) 167 ITR 368 circa 1987 4
Marolia and Sons v Commissioner of Income Tax (1981) 129 ITR 475 circa 1981 4
Roopchand Chabildass & Sons v CIT (1967) 63 ITR 166 circa 1967 4
Milapchand R Shah v CIT (1965) 58 ITR 525 circa 1965 4
Amna Bai Hajee Issa v Commissioner of Income Tax (1964) 51 ITR 835 circa 1964 4

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