Author Archives: Prashant Thakur

Meaning of “Irrespective of previous year”

Case Name : Dy. CIT Vs. Glaxo Smithkline Consumer Healthcare Ltd. Citation :[2007] 107 ITD [...]

Meaning of “Irrecoverable”

Case Name : Kerala State Industrial Development Corpn. Ltd. Vs. CIT Citation :[2006] 151 TAXMAN [...]

Meaning of “Investment income”

Case Name : Sunderdas Haridas Vs. Asstt. CIT Citation :[1998] 67 ITD 89 (MUM. – [...]

Meaning of “Interest”

Case Name : CIT  Vs. Vijay Ship Breaking Corpn. Citation :[2003] 129 TAXMAN 120/261 ITR 113 [...]

Meaning of “Instrument”

Case Name : Cit Vs. Rajmohan Saha Citation :[1991] 190 ITR 236 (GAUHATI) Court : [...]

Meaning of “Installed for the purpose of industrial undertaking”

Case Name : Dy. CIT Vs. Samir Diamond Mfg. (P.) Ltd. Citation :[1998] 67 ITD [...]

Meaning of “Insofar as”

Case Name : CIT Vs. Eimco K.C.P. Ltd. Citation :[1984] 147 ITR 603/17 TAXMAN 359 [...]

Meaning of “Inorganic heavy chemicals”

Case Name : Rani Gunwant Kaur Vs. Wto Citation :[1985] 13 ITD 384 (CHD. – [...]

Meaning of “Initial assessment year”

Case Name : Indian Rayon Corpn. Ltd. Vs. CIT Citation :[1998] 97 TAXMAN 501/231 ITR [...]