Author: Prashant Thakur

The meaning of at any stage of a case relating to him under section 245A to 245M of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of any stage of a case relating to him.

The meaning of computed under section 158B to 158BG of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of computed.

The meaning of a right to manufacture produce or process any article or thing under section 55(2) of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of a right to manufacture, produce or process any article or thing.

The meaning of assessment made under this act under section 293 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of assessment made under this act.

The meaning of constructs any residential house under section 54F of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of constructs any residential house.

The meaning of hitherto assessed as undivided under section 159 to 179 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here is an excerpt of the court’s order in which the Hon’ble tribunal tried to explain the meaning of hitherto assessed as undivided.

The meaning of export under section 10B of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of export.

The meaning of for the relevant previous year under section 104 to 109 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of for the relevant previous year.

The meaning of directly or indirectly under section 9 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble Supreme Court tried to explain the meaning of directly or indirectly.