High Courts25 Jul 1980

Controller of Estate Duty Vs Santram

Madhya Pradesh High Court · (1981) 20 CTR 48 : (1981) 130 ITR 38 : (1981) JLJ 107 : (1981) 26 MPLJ 5 : (1981) MPLJ 5 : (1981) 5 TAXMAN 195

Constitution of India, 1950 — Article 14Estate Duty Act, 1953 — Section 34(1), 5
High Courts18 Jul 1980

Commissioner of Income Tax Vs Shantilal Mehta and Co.

Madhya Pradesh High Court · (1980) 19 CTR 307 : (1983) 143 ITR 308 : (1981) JLJ 116 : (1981) 26 MPLJ 507 : (1981) MPLJ 507

Income Tax Act, 1961 — Section 185Madhya Pradesh Excise Act, 1915 — Section 48, 48(1)Madhya Pradesh Excise Rules, 1915 — Rule 6