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Cit v M/S HC Storage - Income Tax Reference   flag 

[2005] INUPHC 282
High Court of Judicature at Allahabad
India
31st January, 2005

Legislation Cited

Legislation Name Provision
Constitution
Finance Act, 1966 s2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Commissioner of Income Tax v Mittal Ice & Cold Storage 159 ITR 46 2
178 Itr 585 178 ITR 585 2
Delhi Cold Storage v Commissioner of Income Tax (1991) 191 ITR 656; (1991) 4 SCC 239 circa 1991 23
Commissioner of Income Tax, Bhopal v GMMittal Stainless Steel (P) Ltd (2003) 11 SCC 441 circa 2003 3
Addl Commissioner of Income Tax v Farrukhabad Cold Storage P Ltd (1977) 107 ITR 816 circa 1977 4
Commissioner of Income Tax v Delhi Cold Storage Pvt Ltd 156 ITR 97 5

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