Partnership Act. (CIT v. Shambulal Nathalal & Co.

145 ITR 329High Court1984#13428 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2019 to 2019.

Judgments citing Partnership Act. (CIT v. Shambulal Nathalal & Co.

Sumati Kumar Kasliwal, Indore vs. Assistant Commissioner of Income Tax, (Central)-1, Indore

ITA 472/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…e a specific provision to cover a particular situation, for the purpose of making an assessment of a firm under the Income- tax Act, there is no scope for importing the concept and the provisions of the Partnership Act. (CIT v. Shambulal Nathalal & Co.[ 1984] 145 ITR 329 (Kar.). The legal position of a firm under the income-tax law is different from that under the general law of partnership in several respects;."In case of conflict between the two statutes, the general rule to be followed is that the later abrogates the earlier one. In other words, a prior special law would yield to a later general law, if either…

M/S Nishant Finance Pvt.Ltd, Indore vs. Assistant Commissioner of Income Tax-Central (I), Indore

ITA 470/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…e a specific provision to cover a particular situation, for the purpose of making an assessment of a firm under the Income- tax Act, there is no scope for importing the concept and the provisions of the Partnership Act. (CIT v. Shambulal Nathalal & Co.[ 1984] 145 ITR 329 (Kar.). The legal position of a firm under the income-tax law is different from that under the general law of partnership in several respects;."In case of conflict between the two statutes, the general rule to be followed is that the later abrogates the earlier one. In other words, a prior special law would yield to a later general law, if either…

Shrimati Sharda Kasliwal, Indore vs. Assistant Commissioner of Income Tax- Central (I), Indore

ITA 469/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…e a specific provision to cover a particular situation, for the purpose of making an assessment of a firm under the Income- tax Act, there is no scope for importing the concept and the provisions of the Partnership Act. (CIT v. Shambulal Nathalal & Co.[ 1984] 145 ITR 329 (Kar.). The legal position of a firm under the income-tax law is different from that under the general law of partnership in several respects;."In case of conflict between the two statutes, the general rule to be followed is that the later abrogates the earlier one. In other words, a prior special law would yield to a later general law, if either…

M/S Pumarth Infrastructure Pvt.Ltd., Indore vs. Assistant Commissioner of Income Tax (Central)-1, Indore

ITA 468/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…e a specific provision to cover a particular situation, for the purpose of making an assessment of a firm under the Income- tax Act, there is no scope for importing the concept and the provisions of the Partnership Act. (CIT v. Shambulal Nathalal & Co.[ 1984] 145 ITR 329 (Kar.). The legal position of a firm under the income-tax law is different from that under the general law of partnership in several respects;."In case of conflict between the two statutes, the general rule to be followed is that the later abrogates the earlier one. In other words, a prior special law would yield to a later general law, if either…

Manoj Kasliwal, Indore vs. Assistant Commissioner of Income Tax- Central (1), Indore

ITA 466/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…e a specific provision to cover a particular situation, for the purpose of making an assessment of a firm under the Income- tax Act, there is no scope for importing the concept and the provisions of the Partnership Act. (CIT v. Shambulal Nathalal & Co.[ 1984] 145 ITR 329 (Kar.). The legal position of a firm under the income-tax law is different from that under the general law of partnership in several respects;."In case of conflict between the two statutes, the general rule to be followed is that the later abrogates the earlier one. In other words, a prior special law would yield to a later general law, if either…

Parth Kasliwal, Indore vs. Assistant Commissioner of Income Tax- Central (I), Indore

ITA 465/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…e a specific provision to cover a particular situation, for the purpose of making an assessment of a firm under the Income- tax Act, there is no scope for importing the concept and the provisions of the Partnership Act. (CIT v. Shambulal Nathalal & Co.[ 1984] 145 ITR 329 (Kar.). The legal position of a firm under the income-tax law is different from that under the general law of partnership in several respects;."In case of conflict between the two statutes, the general rule to be followed is that the later abrogates the earlier one. In other words, a prior special law would yield to a later general law, if either…

Dyputi Commissioner of Income Tax (Central)-1, Indore vs. M/S Pumarth Infrastructure Pvt. Ltd., Indore

ITA 452/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…e a specific provision to cover a particular situation, for the purpose of making an assessment of a firm under the Income- tax Act, there is no scope for importing the concept and the provisions of the Partnership Act. (CIT v. Shambulal Nathalal & Co.[ 1984] 145 ITR 329 (Kar.). The legal position of a firm under the income-tax law is different from that under the general law of partnership in several respects;."In case of conflict between the two statutes, the general rule to be followed is that the later abrogates the earlier one. In other words, a prior special law would yield to a later general law, if either…

Partnership Act. (CIT v. Shambulal Nathalal & Co. (145 ITR 329) — Cited in 7 Judgments | BharatTax