Section 245D of the Income Tax Act

The decision most relied on for Section 245D is Commissioner v. Maruti Fabrics (47 Taxmann.com 297), cited in 9 of the 104 judgments on BharatTax that turn on this section.

Leading authorities on Section 245D

Commissioner v. Maruti Fabrics
47 Taxmann.com 297 · Reported
9
citing judgments
Omaxe Ltd. v. DCIT
364 ITR 223 · 2014 · High Court
8
citing judgments

Judgments on Section 245D

Comnr. of Income Tax, Mumbai vs. M/S Damani Brothers

C.A. No.-007248-007248 - 1999Supreme Court11 Feb 2002
For Respondent: M/S DAMANI BROTHERS
Section 220Section 220(2)Section 245BSection 245CSection 245C(1)Section 245DSection 245D(1)Section 245D(4)

Comnr. of Sales Tax, U.P vs. S/S New India Insurance Co. Ltd

C.A. No.-002421-002421 - 2000Supreme Court18 Oct 2001

Bench: K.T.THOMAS R.C.LAHOTI N.S.HEGDE S.N.VARIAVA.

For Respondent: ANJUM M.H.GHASWALA & ORS
Section 119Section 234ASection 245Section 245ASection 245BSection 245CSection 245D(4)Section 245D(6)

Mohanlal S Doppa vs. Commissioner of Income-Tax

ITR/59/1988HC Gujarat03 Oct 2001
Section 139(8)Section 245CSection 245DSection 256(1)Section 271(1)(a)Section 271(1)(c)Section 273

Commnr. of Income Tax vs. Hindustan Bulk Carriers

The appeals are disposed of accordingly

C.A. No.-007966-007967 - 1996Supreme Court17 Dec 2000
For Respondent: M/s Hindustan bulk Carriers
Section 245