Allahabad High Court

Section 187, Section 188

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that there was a dissolution of the first partnership on the death of Shri B.G. Mathur on 16th Feb., 1976, and that the second partnership consisting of Smt. Daya Pyari Mathur and Sri G.C. Mathur, which took over the business could be assessed in accordance with s. 188 of the IT Act, 1961?

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High Court Of Allahabad CIT vs. Kohinoor Jewellers Sections 187, 188 Asst. Year 1977-78 R.K. Gulati & M.C. Agarwal, JJ. […]

Sec. 40A(3), Section 40A

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal, was correct in law in holding that the payments of Rs. 1,26,583 made by the assessee for purchases of raw materials for its business were allowable as a deduction from the assessee’s income and could not be disallowed under s. 40A(3) of the IT Act, 1961 ?

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High Court Of Allahabad CIT vs. Narang Ram Chiranji Lal Section 40A(3) Asst. Year 1971-72 Om Prakash & R.K. Gulati,

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