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Government Act Section 10 in The Income- Tax Act, 1995
10. Incomes not included in total income In computing ... April, 1972, any income falling within clause (3) of section 10 of the Income- tax Act as it stood immediately
Central Government Act
gross income,
interest-tax is a tax on gross receipt. Hence, we are taken through the
Income-tax Act ... word "income" represents gross income but what is chargeable
to tax under the Income-tax Act is the computed income
Bombay High Court
clearly provides that from the total income
computed under the Income-tax Act, certain deductions as provided in
clauses ... computing the chargeable profits, the total income computed under
the Income-tax Act is required to be adjusted as mentioned
Gujarat High Court
income as defined for the
purpose of the enactments relating to Indian income-tax. In the Indian
Income-tax Act ... income" the Provincial
Government are taxing something more than is permissible by the
definition in the Income-tax Act
Patna High Court
gross income, interest
tax is a tax on gross receipt. Hence, we are taken through Income Tax
Act to draw ... word "income" represents gross income but what is chargeable to tax
under the Income Tax Act is the computed income
Bombay High Court
forest trees, if
and when agricultural income-"Agriculture", Meaning of-
Indian Income-tax Act ... year in which
this forest income was last taxed under the Indian Income-
tax Act was 1923-24 but thereafter
Supreme Court of India
part of the income exempted from
Income Tax and Super Tax under the Income Tax Act can be
brought ... part of the income exempted from income-
tax and super-tax under the Income-tax Act can be brought
Supreme Court of India
construed as covering only income which was liable to
tax under the Income-tax Act as it existed ... make the Durbar's income, which was not liable to tax under
the Income-tax Act of 1922, taxable
Bombay High Court
business income, even though it was not
chargeable to income-tax under s. 10 of the Income-tax Act.
Income ... been charged to income-tax
under Section 9 of the Indian Income-tax Act, 1922, or under
any other section
Supreme Court of India
income which
has already been made by the central income-tax authorities
under r. 24 of the Income-tax Rules ... assessment of
income by the Central Income-tax Officer under r. 24 of the
Income-tax Rules
Supreme Court of India
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