Type: Judiciary
66,467 articlesIncome Tax

Income Tax
Dr. Pratap Singh vs. Director of Enforcement (1985 (155) ITR 166 (SC)
Income Tax

Income Tax
Year of Cost Inflation Index in case of Assets Received Under Gift
Income Tax![Bhagwan Das Sita Ram (HUF) v. CIT [1984] 146 ITR 563 (SC)](https://taxguru.in/wp-content/uploads/2026/07/Categories_SUPREME-Court.jpg)
![Bhagwan Das Sita Ram (HUF) v. CIT [1984] 146 ITR 563 (SC)](https://taxguru.in/wp-content/uploads/2026/07/Categories_SUPREME-Court.jpg)
Income Tax
Bhagwan Das Sita Ram (HUF) v. CIT [1984] 146 ITR 563 (SC)
Income Tax

Income Tax
Vazir Sultan Tobacco Company Ltd. Vs. CIT (1981) 132 ITR 559 (SC)
Income Tax

Income Tax
Allowability of depreciation when particulars were not furnished with return of income
Income Tax

Income Tax
CIT vs R.M. Chidambaram Pillai (SC) – 1977 AIR 489
Income Tax

Income Tax
Once the books of account of an assessee are rejected then profit has to be estimated
Income Tax

Income Tax
Unpaid price cannot be said to be a loan advanced
Income Tax

Income Tax
SC judgment with retrospective effect can be a valid ground for condonation of delay in appeal filing
Income Tax

Income Tax
