Madras High Court India — Judgments of 1986

1 reported judgments of the Madras High Court India from 1986.

• COMMISSIONER OF INCOME-TAX, MADRAS v. N. PALANIAPPA GOUNDER (DIED) 1986 PTD 523

  Section 12B (1) does not consider transferring a share from the capital to a retirement partner in favor of another share, and there is no factor in capital gains. [(1978) 115 Dissenting from ITR 95 (…

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