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Central Government Act Section 145 in The Income- Tax Act, 1995 145. Method of accounting 1 (1) Income chargeable under ... under section 125 or section 125A." 2. Substituted for" Income- tax" by the Direct Tax Laws (Amendment) Act
Central Government Act
- Cites 0 - Cited by 1527
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 26 - 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 3 - 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 - 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
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
SCALE (2)1261 ACT: Income Tax Act 1961: Section 145- -Valuation of stock--Principle to be followed--Cost or market ... proviso to section 145 of the Income Tax Act 1961. [536C, G] Commissioner of Income-Tax, Bombay v. Sarangpur Cotton
Supreme Court of India
- Cites 10 - Cited by 407 - Full Document
Section 144 of the Act instead of making assessment under Section 145 of the Act. To attract Section 145 ... proviso to section 13 of 1922 Act which corresponds to Section 145 of the Act In
Supreme Court of India
- Cites 18 - Cited by 46 - Full Document
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