The Income Tax Reports, Volume 151Company Law Institute of India, 1985 - Income tax |
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Addl advance tax aforesaid Allahabad High Court allowed amendment amount Andhra Pradesh appeal application April assessee assessee-company assessee-firm assessee's assessment order assessment proceedings assets basis Bombay High Court capital gains circumstances claim clause Commissioner of Income-tax computation concealment Constitution of India contention Court in CIT court was delivered decision deduction Delhi depreciation development rebate dividend entitled expenditure facts firm Gujarat High Court Haryana held imposed Income-tax Act Income-tax Appellate Tribunal Income-tax Officer Indian I.T. Act interest JUDGMENT The judgment Kerala High Court learned counsel levy liability loss Madhya Pradesh Madras High Court ment paid partner partnership payable payment penalty proceedings petitioner profits provisions purpose refund regard regular assessment relevant respect return filed Revenue revised return rule scheme shares sub-s sub-section Supreme Court taken tion total income transfer Union of India