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Central Government Act Section 145(1) in The Income- Tax Act, 1995 (1) Income chargeable under the head" Profits ... assessee, any income by way of interest on securities shall be chargeable to tax as the income of the previous
Central Government Act
- Cites 0 - Cited by 378
clear provisions of Section 5 and Section 145 of the Income-tax Act, 1961. As far as accounting standards prescribed ... recognition of income will not override the provisions of computation of income as prescribed by Section 145 read with Notification
Income Tax Appellate Tribunal - Hyderabad
- Cites 51 - Cited by 17 -
2004 91 ITD 573 Hyd
- Full Document
Central Government Act Section 145(3) in The Income- Tax Act, 1995 (3) Where the Assessing Officer is not satisfied ... where the method of accounting provided in sub- section (1) or accounting standards as notified under sub- section (2), have
Central Government Act
- Cites 0 - Cited by 724
Central Government Act Section 145(2) in The Income- Tax Act, 1995 (2) Where the 7 Assessing] Officer ... Substituted for" Income- tax" by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1988. 8. Ibid
Central Government Act
- Cites 0 - Cited by 280
distinction between 145(2) and 145(1). Section 145(1) deals with method of accounting and section 145(2) deals ... distinction between 145(2) and 145(1). Section 145(1) deals with method of accounting and section 145(2) deals
Income Tax Appellate Tribunal - Amritsar
- Cites 23 - Cited by 3 -
(2002) 73 TTJ Asr 878
- Full Document
assessee according to the provisions of section 145 of the Income Tax Act. He, therefore, confronted the assessee with ... quote from section 145(2) of the Income Tax Act (as it stood at the relevant time) - "Where the assessing
Bombay High Court
- Cites 12 - Cited by 30 -
1999 71 ITD 75 Mum
- Full Document
assessee according to the provisions of section 145 of the Income-tax Act. He, therefore, confronted the assessee with ... quote from section 145(2) of the Income-tax Act (as it stood at the relevant time) - 'Where the Assessing
Income Tax Appellate Tribunal - Mumbai
- Cites 13 - Cited by 23 - Full Document
Ground 2 relates to application of Section 145 of the Income-tax Act, 1961 and alternatively confirmation of addition ... Officer after rejecting the accounts under Section 145 of the Income-tax Act, 1961 estimated the sales
Income Tax Appellate Tribunal - Jaipur
- Cites 12 - Cited by 2 -
2005 92 ITD 125 JP
- Full Document
contemplated under section 158B(b) of the Income Tax Act. The other fifteen flats were part of the same building ... provisions of section 158B(b) that undisclosed income includes any income based on any document representing income which
Patna High Court
- Cites 25 - Cited by 0 -
2000 70 ITD 77 NULL
- Full Document
145 of the Income-tax Act was also made applicable under the Interest-tax Act meaning thereby that income ... Income-tax Act . This is provided in Section 21 of the Interest-tax Act and one of the Sections made
Income Tax Appellate Tribunal - Chandigarh
- Cites 21 - Cited by 0 -
2001 80 ITD 639 Chd
- Full Document
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