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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
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
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
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
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
reference under Section 66(3), Income-tax Act, 1922, made by the Commissioner of Income-tax, Ajmere-Merwara. The assessees ... balance is a net book income. Under Section 13, Income-tax Act, this net 'book income' may be accepted
Allahabad High Court
- Cites 10 - Cited by 0 -
AIR 1939 All 7
- Harries - Full Document
According to the Income-tax Officer, the provision contained in the aforesaid Clause (bb) of Section 13(1) disentitled ... income from such business would not be exempt by reason of Section 13(1)(bb). Section 11, Sub-section
Income Tax Appellate Tribunal - Patna
- Cites 15 - Cited by 0 -
1993 45 ITD 101 Pat
- 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
only were exempted under section 10(13)(iv) of the Income Tax Act, 1961 (hereinafter referred ... only were exempted under section 10(13)(iv) of the Income Tax Act, 1961 (hereinafter referred
Bombay High Court
- Cites 19 - Cited by 0 -
(1998) 149 CTR Bom 454
- B Saraf - Full Document
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