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February, 1975 , unless it is used-
(i) in a business of running it on hire for tourists; or
(ii) outside ... previous year and is put to use for the purposes of business or profession for a period of less than
Central Government Act
plants or the ship is first brought into use or the business of the hotel starts functioning (such assessment year ... total value of the machinery or plant used in the business, then, for the purposes of clause (ii) of this
Central Government Act
March, 1975 ,] and is used otherwise than in a business of running it on hire for tourists, exceeds twenty- five ... thousand rupees.] Explanation 1-Where an asset is used in the business after it ceases to be used for scientific
Central Government Act
Income- Tax Act, 1995
38. Building, etc., partly used for business, etc., or not exclusively so used
(1) Where ... proportionate annual value of the part used for the purpose of the business or profession, and in the case
Central Government Act
total value of the machinery or plant used in the business, then, for the purposes of clause (ii) of this ... plants or the ship is first brought into use or the business of the hotel starts functioning
Central Government Act
undertaking established by
taking on lease building previously used for other
business-transfer of machinery or plant of very nominal ... undertaking established in a building taken on
lease used for other business, and whether the assessee-
company, which had been
Supreme Court of India
said business and
the area of the business premises used by the assessee-company for its
purpose was merely about ... that the value of the building used for business purposes was
negligible when compared to the huge capital invested
Bombay High Court
urged clearly shows that the word 'business' is used
in a much wider sense that the word 'trade ... word "business" used in those provisions must take
its colour and complexion from the word "trade" used along side
Punjab-Haryana High Court
computing the income from profits and gains from
business or profession.
4. In ground no. 5, the assessee has raised ... held that
the machinery was no longer used for the business for which it was
allowed the development rebate
Income Tax Appellate Tribunal - Mumbai
storing of other goods
or any other use in business.
12. The submissions of the learned Counsel have
received ... definition of the terms 'input' and 'business' as used in the Act,
tax paid on goods purchased by the petitioners
Karnataka High Court
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