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Judgment Search Results Home > Cases Phrase: comparative chart of corresponding sections of 1983 act Court: chennai Year: 1974

Nov 22 1974 (HC)

South India Shipping Corporation Ltd. Vs. Income-tax Officer

Court : Chennai

Decided on : Nov-22-1974

Reported in : [1976]46CompCas250(Mad); [1976]103ITR1(Mad)

..... reading of sections 80j and 80k with the corresponding earlier provisions in sections 15c(1) and 15c(4) of the 1922 ..... , however, submit that the decision in commissioner of income-tax v. s.s. sivan pillai was rendered with reference to section 15c(1) and 15c(4) of the indian income-tax act, 1922, corresponding to sections 84 and 85, respectively, of the income-tax act of 1961, before their deletion in 1969 and that the said decision cannot be of any assistance in the interpretation ..... of sections 80j and 80k which are entirely different from sections 15c(1) and 15c(4). 12. if the principle laid down in ..... -section shall be computed in accordance with such rules as may be made in this behalf by the central board of revenue '. 15. under the income-tax act of 1961, sections 15c(1) and 15c(4) werereplaced by sections 84 and 85 by the finance (no. 2) act of 1967. sections 84and 85 were later replaced by sections 80j and 80k, respectively. it -willbe clear from a comparative .....

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