Section 80G

Punjab & Haryana H.C : Allowing deduction under section 80P(2)(e) of the Act, when it has held that there is no provision in the main or even incidental objects of the Federation to let out godown on rent and further that the godowns and warehouses in fact had not been let out to the FCI or any other agency for the purposes of storage

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High Court Of Punjab & Haryana CIT vs. Haryana State Co-operative Supply & Marketing Federation Ltd. Section : 80G Adarsh […]

Section 132

Karnataka H.C : Whether the term ‘within one year from the end of the period in which the last of the authorisation for search under section 132 was executed’ has to be taken to mean the execution of the warrant resulting in seizure and not with reference to issuing of prohibitory order and successive visits that are claimed as search, which are so carried out on the basis of the only authorisation that was issued initially ?

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High Court Of Karnataka C. Ramaiah Reddy vs. ACIT Block Period : 1985-86 To 5-12-1995 Section : 132 N. Kumar

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