High Courts16 Jan 2009

Smt. Smitaben N. Ambani Vs Commissioner of Wealth Tax

Bombay High Court · (2009) 222 CTR 225 : (2010) 323 ITR 104 : (2009) 181 TAXMAN 233

Compulsory Deposit Scheme (Income Tax Payers) Act, 1974 — Section 11, 3, 4, 5(10), 7Income Tax Act, 1961 — Section 154, 154(1), 155, 23(1)Maharashtra Municipal Councils Nagar Panchayats and Industrial Township Act, 1965 — Section 114, 114(1)