Section 166 of the Income Tax Act

The decision most relied on for Section 166 is N.V. Shanmugam & Co. v. CIT (57 ITR 321), cited in 9 of the 143 judgments on BharatTax that turn on this section.

Leading authorities on Section 166

N.V. Shanmugam & Co. v. CIT
57 ITR 321 · 1965 · Supreme Court
9
citing judgments

Judgments on Section 166

M/S. Meera and Comp Any, Ludhiana Etc vs. Commissioner of Income Tax, Punjab, J&K and Chandigarh Patiala

CIVIL APPEAL No. 1297/1980Supreme Court11 Mar 1997

Bench: 3 Judges

Section 160Section 2Section 4Section 8

Commissioner of Income Tax, Gujarat, Ahmedabad vs. Smt. Kamaltni Khatau

The appeals are allowed

CIVIL APPEAL No. 2145/1978Supreme Court09 May 1994

Bench: 3 Judges

Section 160Section 161Section 161(1)Section 161(2)Section 164Section 166

Mrs. Arundhati Balkrishna vs. Commissioner of Income Tax

In the result, the appeals fail and are dismissed with costs

CIVIL APPEAL No. 80/1975Supreme Court01 Mar 1989

Bench: 2 Judges