High Courts02 May 2013

Commissioner of Income Tax IV Vs Sikandarkhan N. Tunvar

Gujarat High Court · (2013) 259 CTR 57 : (2013) 357 ITR 312 : (2014) 220 TAXMAN 256

Banking Regulation Act, 1949 — Section 5(c), 5(cci), 5(ccv), 56, 56(c)General Clauses Act, 1897 — Section 3(31)Income Tax Act, 1961 — Section 10(20), 139, 192, 194A, 194C