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treated as income under section 13(4) of the Income Tax Act or not whereas the controversy involved ... treated as income under section 13(4) of the Income Tax Act or not whereas the controversy involved
Allahabad High Court
- Cites 20 - Cited by 0 -
2005 143 TAXMAN 352 All
- R Agrawal - Full Document
self-assessment tax under section 140A(1) of the Income Tax Act when the return of income was filed ... taxes and interest when the return was filed under section 139 or under section 142 or under section
Income Tax Appellate Tribunal - Chennai
- Cites 10 - Cited by 8 -
2005 278 ITR 41 Chennai
- Full Document
case of income assessable under section 11 to section 13 of the Income Tax Act as the income ... income was assessable under self-contained code mentioned in section 11 to section 13 of the Income Tax Act
Bombay High Court
- Cites 13 - Cited by 1 -
2003 131 TAXMAN 386 Bom
- S Kapadia - Full Document
under Section 13 of the Indian Income-tax Act, 1922, there must be material before the Income-tax Officer ... case, the income-tax authorities had applied the proviso to Section 13 of the Indian Income-tax Act
Punjab-Haryana High Court
- Cites 18 - Cited by 1 -
1969 73 ITR 192 P H
- B R Tuli - Full Document
tax on the amount. 4. The Income-tax Commissioner thereafter applied to the Tribunal for a reference under Section ... business falling under Section 10 and must necessarily fall under Section 12 which relates to 'income, profits and gains from
Madras High Court
- Cites 19 - Cited by 0 -
AIR 1952 Mad 305
- S Rao - Full Document
order passed by the Commissioner of Income Tax under Section 263 of the Act. Being aggrieved by the said order ... income is not exempted under Section 11 by virtue of violation of Section 13(1)(d) of the Act, tax
Karnataka High Court
- Cites 12 - Cited by 0 - D B B.Manohar - Full Document
registered under section 12A and had also been granted exemption under section 80G of the Income Tax Act, the assessee ... registered under section 12A and had also been granted exemption under section 80G of the Income Tax Act, the assessee
Income Tax Appellate Tribunal - Chandigarh
- Cites 15 - Cited by 0 -
(2004) 91 TTJ Chd 1044
- Full Document
self-assessment tax under section 140A(1) of the Income Tax Act when the return of income was filed ... taxes and interest when the return was filed under section 139 or under section 142 or under section
Income Tax Appellate Tribunal - Chennai
- Cites 10 - Cited by 0 -
2005 96 ITD 47 Chennai
- Full Document
Income-tax Officer held that, in view of the provisions of Section 13 of the Income-tax Act ... 13 of the Income-tax Act (XI of 1922) before it was amended by the Indian Income-tax (Amendment) Act
Allahabad High Court
- Cites 15 - Cited by 0 -
1945 13 ITR 224 All
- Full Document
self-assessment tax under section 140A(1) of the Income Tax Act when the return of income was filed ... taxes and interest when the return was filed under section 139 or under section 142 or under section
Income Tax Appellate Tribunal - Chennai
- Cites 10 - Cited by 0 -
2005 278 ITR 41 Chennai
- Full Document
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