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Central Government Act Section 13(2)(a) in The Income- Tax Act, 1995 (a) if any part of the income ... lent to any person referred to in sub- section (3) for any period during the previous year without either adequate
Central Government Act
- Cites 0 - Cited by 70
Central Government Act Section 13(1)(c) in The Income- Tax Act, 1995 (c) in the case of a trust ... Tax Laws (Amendment) Act, 1987, with effect from the same date. Section 13 was amended by the Finance Act
Central Government Act
- Cites 0 - Cited by 218
Central Government Act Section 2(13) in The Income- Tax Act, 1995 (13) " business" includes any trade, commerce or manufacture
Central Government Act
- Cites 0 - Cited by 292
Central Government Act Section 13(3) in The Income- Tax Act, 1995 (3) The persons referred to in clause
Central Government Act
- Cites 0 - Cited by 241
Central Government Act Section 13(1)(d) in The Income- Tax Act, 1995 (d) 1 in the case ... religious purposes or a charitable or religious institution, any income thereof, if for any period during the previous year
Central Government Act
- Cites 0 - Cited by 152
Central Government Act Section 13(2)(h) in The Income- Tax Act, 1995 (h) if any funds of the trust ... concern in which any person referred to in sub- section (3) has a substantial interest
Central Government Act
- Cites 0 - Cited by 83
provisions of sections 13(1)(c) and 13(h) of the Income Tax Act because the trust fund remained invested ... Income Tax Act and section 21A of the Wealth Tax Act were applicable and accordingly refused to allow exemption under
Allahabad High Court
- Cites 30 - Cited by 2 - Full Document
13 , Income-tax Act , 11 of 1922, before it was amended by the Income-tax (Amendment) Act , 1939, and references ... Indian Income-tax Act , computed in the manner directed by Section 13 of the same Act. Section 13
Allahabad High Court
- Cites 21 - Cited by 27 - Full Document
accountancy regularly employed by him: see Section 13 , Income-tax Act , has taken credit for the first time ... Under Section 13 , Income-tax Act , this net "book income" may be accepted by the income-tax officer
Allahabad High Court
- Cites 6 - Cited by 13 - Full Document
violated the provisions of section 13(1)(c) and 13(2) of the Income Tax Act; 1. 1 That ... provisions of section 13(1)(c) and 13(2)(c) of the Income Tax Act (hereinafter called
Income Tax Appellate Tribunal - Delhi
- Cites 14 - Cited by 1 - Full Document
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