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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 382
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 - 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 760
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 282
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 - 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 - 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 - 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 - Full Document
taxed in the light of Section 145 of the Income Tax Act, which provides the method of accounting ... supra), held that the amendment to Section 145 of the Income Tax Act did not have any effect
Madras High Court
- Cites 14 - Cited by 0 - Full Document
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