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Income- Tax Act, 1995 10. Incomes not included in total income In computing the total income of a previous year ... April, 1972, any income falling within clause (3) of section 10 of the Income- tax Act as it stood immediately
Central Government Act
- Cites 0 - Cited by 3344
total income aforesaid; and the amount of income- tax as so reduced shall be the advance tax payable ... total income of the previous year exceeds the maximum amount not chargeable to income- tax in his case, then
Central Government Act
- Cites 0 - Cited by 220
positive income only. Concealment of income to avoid tax would arise only in the case of positive income ... tax that would have been chargeable on the amount of such income as if such income was the total income
Income Tax Appellate Tribunal - Ahmedabad
- Cites 30 - Cited by 0 -
(2005) 92 TTJ Ahd 645
consequentially no income-tax is payable by the AOP on such total income, wherein the shares of members are determinate ... provided that in circumstances where no income-tax is chargeable on the total income of an AOP under
Income Tax Appellate Tribunal - Kolkata
- Cites 19 - Cited by 0 -
2004 267 ITR 1 Kol
consequentially no income-tax is payable by the AOP on such total income, wherein the shares of members are determinate ... provided that in circumstances where no income-tax is chargeable on the total income of an AOP under
Income Tax Appellate Tribunal - Kolkata
- Cites 48 - Cited by 0 -
2004 88 ITD 1 Kol
enacts that income-tax shall be charged for any assessment year at any rate or rates, income-tax at that ... income is to be computed will apply to that assessment. The Income-tax Officer may in appropriate cases assess
Gujarat High Court
- Cites 56 - Cited by 0 -
AIR 1978 Guj 162
- B Divan
reopening of assessment u/s 147 /148 of the Income-tax Act. The grounds of appeal in ITA No.1293 ... declaring income at Rs.17,86,33,080/- under the normal provisions of the Income-tax
Income Tax Appellate Tribunal - Delhi
- Cites 50 - Cited by 0
reopening of assessment u/s 147 /148 of the Income-tax Act. The grounds of appeal in ITA No.1293 ... declaring income at Rs.17,86,33,080/- under the normal provisions of the Income-tax
Income Tax Appellate Tribunal - Delhi
- Cites 50 - Cited by 0
reopening of assessment u/s 147 /148 of the Income-tax Act. The grounds of appeal in ITA No.1293 ... declaring income at Rs.17,86,33,080/- under the normal provisions of the Income-tax
Income Tax Appellate Tribunal - Delhi
- Cites 50 - Cited by 0
provision contained in Income Tax Act 1922. In the year 1961, the Parliament enacted Income Tax Act 1961. The provision ... Income Tax Act 1922, and Sections 147 and 149 of Income Tax Act 1961 observed that two conditions have
Income Tax Appellate Tribunal - Chennai
- Cites 30 - Cited by 0 -
2007 105 ITD 502 Chennai
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