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additional surcharge on income which is
exempt from income tax under the Income Tax, Act, 1961. The
residual income ... income-tax and
not only partake of the character of income-tax but are
actually a part of income tax
Supreme Court of India
subsection (1)
of section 64;
'Income Tax Act' means the Income Tax Act, 1961 (43 of 196 1);
**
All other ... Income Tax Act or the Wealth Tax Act shall have the
meanings respectively assigned to them in those Acts
Punjab-Haryana High Court
defines "income" to include :
"(i) ..........
(ii) dividend;
(iia) .........."
Section 2(22) of the Income Tax Act, 1961 defines "dividend ... included in the income
chargeable to tax under section 4 of the Income Tax Act, 1961. The
question that requires
Income Tax Appellate Tribunal - Ahmedabad
India.
Charge of income-tax.
4.(1) Where any Central Act enacts that income-tax
shall be charged ... borne in mind that the
Income-tax Act deals with tax on income and nothing else.
Therefore, in order that
Supreme Court of India
cent of that income. On coming into force
of the Income-tax Act, 1961 which replaced ... Agricultural Income-tax Act by the Bengal Agricultural
Income-tax (Amendment) Act, 1980. By the said Amendment Act,
sub-sections
Supreme Court of India
. Act, 1922, was replaced by the I.T. Act, 1961.
Clause (1) of s. 2 of the 1961 Act ... heads of income chargeable to income-tax under s.
14 of the 1961 Act
Bombay High Court
Income and Wealth Act, 1976 u/s 37
or 36(1) (iii) of the Income-tax
Act, 1961?."
The assessee ... same nature as interest on income-tax under the Income Tax
Act. Payment of such interest cannot be considered
Supreme Court of India
assessed as
income from property under section 22 of the
Income-tax Act, 1961, or the said income should ... business income or in any event, under
section 56 of the Income-tax Act, 1961, as income
from other sources
Supreme Court of India
Income-tax Officer, "E" Ward, Hundi
Circle, under Section 148 of the Income-tax Act, 1961. The petitioner ... Indian Income-tax Act, 1922, or
under Section 147(a) of the Income-tax Act, 1961, is a duty
Calcutta High Court
1961 Act against the order of the Income-tax
Officer. The Additional Commissioner of Income-tax Delhi, however,
agreed with ... 1961 Act
or the Excess Profits-tax Act, 1940 or the Business Profits Tax Act,
1947 or the Super Profits
Delhi High Court
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