High Courts08 Aug 2005

Commissioner of Income Tax Vs Charan Dass, HUF

Allahabad High Court · (2006) 203 CTR 589 : (2006) 280 ITR 637 : (2006) 153 TAXMAN 307

Hindu Succession Act, 1956 — Section 6, 8Income Tax Act, 1922 — Section 18A(9)Income Tax Act, 1961 — Section 171, 171(9), 256(1)