Madras High Court India — Judgments of 1992
4 reported judgments of the Madras High Court India from 1992.
- S.P.G.C. METAL INDUSTRIES (P.) LTD, v. COMMISSIONER OF INCOME-TAX 1992 PTD 834
To maintain the application under section 256 (2) of the Indian Income Tax Act, 1961, the application under section 256 (1) of the Act should have been done by the reviewer or commissioner, as the cas…
- COMMISSIONER OF INCOME-TAX v. C.R. NIRANJAN 1992 PTD 845
Clause (iii) of section 271 (1) of the Indian Income Tax Act, 1961, uses the words income amount. Word revenue is defined under section 2 (24) of the Word Act. This is a comprehensive definition and i…
- COMMISSIONER OF INCOME-TAX v. SANNANNA CHETTY AND SONS 1992 PTD 1199
The High Court High Court's reference authority cannot consider the issue of factual tax even if it is not aggravated before the AEC or cannot be considered under the Tribunal High Court Income Tax Ac…
- SMT. RADHA GAJAPATHI RAJU v. COMMISSIONER OF INCOME-TAX 1992 PTD 1277
The Partnership of the Assessment Reform Law Partner's incorporation of the minor child's income from the firm into the parent's total income from the change of law Section 155 between the Sections 35…
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