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advance or loan to a shareholder, being a person who is the beneficial owner of shares (not being shares entitled ... Substituted for' by way of advance or loan to a shareholder, being a person who has a substantial interest
Central Government Act
bonds issued by the Central Government under a loan agreement between the Central Government and the International Bank for Reconstruction ... Development or under a loan agreement between the Central Government and the Development Loan Fund of the United States
Central Government Act
Central Government Act Section 142 in The Income- Tax Act, 1995
142. Inquiry before assessment
Central Government Act
circumstances so require, by way of advancing loans to such undertakings, and is approved by the Central Government in this
Central Government Act
payable outside India (not being interest on a loan issued for public subscription before the 1st day of April
Central Government Act
payable by the assessee as interest on any loan or borrowing from any public financial institution 6[ or a State ... terms and conditions of the agreement governing such loan or borrowing,] shall be allowed (irrespective of the previous year
Central Government Act
Revenue- officer; or
(ix) any order granting a loan or instrument of collateral security granted under the Land Improvement ... Land Improvement Loans Act, 1883 (19 of 1883 ); or
(x) any order granting a loan under the Agriculturists Loans
Central Government Act
with a banker as a security or a loan, intending at a future time to restore
Central Government Act
raising of money by the grant of annuities, and loan shall be construed accordingly;
(5) clause means a clause
Central Government Act
interest (not being interest on a loan issued for public subscription before the 1st day of April, 1938 ), royalty, fees ... payable outside India (not being interest on a loan issued for public subscription before the 1st day of April
Central Government Act
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