High Courts11 Apr 2005

Commissioner of Income Tax Vs E. Hammet

Allahabad High Court · (2006) 286 ITR 657 : (2005) 147 TAXMAN 458

Income Tax Act, 1961 — Section 256(1), 3, 9(1)Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 — Section 6(6), 7(7)