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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
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
Income-tax Officer, the assessee claimed that this amount was not taxable as his income. The Income-tax Officer ... only were exempted under section 10(13)(iv) of the Income-tax Act, 1961 ("Act"). Accordingly, he brought to charge
Bombay High Court
- Cites 19 - Cited by 0 -
1998 (4) BomCR 821
- B Saraf - 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
would, therefore, be chargeable to tax under section 13(2)(h) of the Act. (14) On appeal, the Appellate Assistant ... tax under section 13(4) read with section 13(2)(h) of the Act. The interest income
Delhi High Court
- Cites 14 - Cited by 0 -
1981 128 ITR 456 Delhi
- L Seth - Full Document
claimed exemption of its entire income under section 11 of the Act. The Income Tax Officer rejected the claim ... 13(1) of the Income Tax Act. Like section 11 of the Income Tax Act, section 4 of the Kerala
Jammu High Court
- Cites 13 - Cited by 0 -
2001 114 TAXMAN 543 NULL
- Saraf - Full Document
that SUKES was also granted exemption Under Section 80G of the Income-tax Act and, therefore, there is no doubt ... 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 21 - Cited by 0 -
2004 90 ITD 569 Chd
- Full Document
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