Patna High Court India — Judgments of 1972
3 reported judgments of the Patna High Court India from 1972.
- COMMISSIONER OF INCOME-TAX, BIHAR & ORISSA v. PRAKASH RAM GUPTA 1972 PTD 54
Income Tax Firm Registration Firm Excise Licensees Entering Partnerships The second partner is no investor but oversees the business whether the partnership is illegal Indian Income Tax Act, 1922, sec…
- COMMISSIONER OF INCOME-TAX, BIHAR & ORISSA v. UMA MAHESHWARI 1972 PTD 137
Income Tax Relief Income From income tax practitioners, who do business in business, are entitled to income relief from income tax, Income Tax Act, 1922, Section 2 (6AA) (6)…
- COMMISSIONER OE WEALTH TAX, BIHAR AND ORISSA v. PARSHVA PROPERTIES LTD. 1972 PTD 307
Wealth tax company doing business and owning immovable property, the value of immovable property under section 7 (2) is 7 (1) and if the value of other assets is allowed, is it fair to appraise the as…
Other years — Patna High Court India
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