Thus Spake Their Lordships: A Compilation of 300 Judgments on Income-tax Law Delivered by the Supreme Court of IndiaK. B. Jindal |
Contents
APPEAL Pages 118 | 1 |
ASSESSMENT 1940 | 19 |
ASSOCIATION OF PERSONS 4146 | 41 |
Copyright | |
5 other sections not shown
Common terms and phrases
accepted according accrued agents agreement allowed amount appellant application argument arise assessment assets Assistant authorities bank behalf Bombay British India capital carried charge circumstances claim clause commission COMMISSIONER OF INCOME-TAX consideration considered Constitution contention contract dated decided decision deduction determined direct effect Excess Profits fact finding firm further gains given Government held High Court hold included income Income-tax Act Income-tax Officer Indian Income-tax Act issued judgment land learned liability limited Lordships held loss managing agency March material matter meaning Mills nature necessary notice operations opinion paid partnership passed payment period person present proceedings Profits Tax provisions purchase question reason receipt received reference regard registration relevant reported respect respondent result rule shares sub-section taken taxable tion trade transaction Tribunal