Meaning of “In the performance of duties”

Case Name : A.K. Venkteswaran Vs. CIT Citation : 92 ITR 233 (KER.) Court : Kerala High Court Section : 16 Meaning : The term 'in the...

Meaning of “In respect of which particulars have been concealed or inaccurate particulars have...

Case Name : Shree Ashray Lal Vs. CIT Citation : 223 ITR 705/93 TAXMAN 36 (ALL.) Court : Allahabad High Court Section : 271 Meaning : The words...

Meaning of “In respect of expenditure incidental to employment”

Case Name : CIT Vs. K.R. Patel Citation : 205 ITR 405 (GUJ.) Court : Gujarat High Court Section : 16 Meaning : The words 'in respect...

Meaning of “In respect of”

Case Name : CIT  Vs. Synopsis International Old Ltd. Citation : 28 TAXMANN.COM 162/ Court : Karnataka High Court Section : 9 Meaning : The words 'in...

Meaning of “In the opinion of the Income-tax officer”

Case Name : CIT Vs. Mcmillan & Co. Citation : 33 ITR 182 (SC) Court : Supreme Court Section : 145 Meaning : The words 'in the...

Meaning of “High court”

Case Name : Cit Vs. Parke Devis (India) Ltd. Citation : 106 Taxman 16/239 itr 820 (ap) Court : Andhra pradesh high court Section :...

Meaning of “In the course of which the proceedings”

Case Name : Gokal Chand Shammi Kumar Kapoor Vs. ITO Citation : 67 ITD 425 (ASR. - TRIB.) Court : ITAT-Amritsar Meaning : The words 'in the...

Meaning of “Held under Trust”

Case Name : Shri Surat Panjarapole Trust Vs. Asstt. Cit Citation : 44 sot 104/141 ttj 567/ Court : Ahmedabad high court Section : 11 Meaning...

Meaning of “In relation to”

Case Name : Pilcom Vs. ITO Citation : 77 ITD 218 (CAL.-TRIB.) Court : ITAT-Kolkata Section : 115BBA Meaning : The expression 'in relation to' has a wide...

Meaning of “Held by the assessee”

Case Name : A. Suresh Rao Vs. Ito Citation : 37 taxmann.Com 156/144 itd 677/157 ttj 753 (bang.) Court : Bangalore high court Section :...

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