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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
therefore, exempt from tax under Section 12 read with Section 11 of the Income-tax Act. In the assessment years ... Public Trust Act on2-8-1982. It is also registered under Section 12A of the Income-tax Act. The Memorandum
Income Tax Appellate Tribunal - Pune
- Cites 38 - Cited by 0 -
1992 43 ITD 612 Pune
- 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 21 - Cited by 0 -
AIR 1952 Mad 305
- S Rao - 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
13(1) of the Income Tax Act. Like section 11 of the Income Tax Act, section 4 of the Kerala ... exemption from tax under section 4(3)(i) of the Indian Income Tax Act, 1922 [corresponding to section
Jammu High Court
- Cites 13 - Cited by 0 -
2001 114 TAXMAN 543 NULL
- Saraf - 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
only were exempted under section 10(13)(iv) of the Income Tax Act, 1961 (hereinafter referred ... income. 22.3 In order to remove this anomaly, section 17(3)(ii) of the Income Tax Act has been amended
Bombay High Court
- Cites 19 - Cited by 0 -
(1998) 149 CTR Bom 454
- B Saraf - 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
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
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
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