Meaning of “Entertainment”

Case Name : CIT  vs. Patel Bros. & Co. Ltd.  Citation : 106 Itr 424 (guj.) Court : Gujarat high court Section : 37(2)/(2a) Meaning : The...

Meaning of “Entertain”

Case Name : CIT vs. Pushpaka travels  Citation : 61 ctr (ker.) 149 Court : Kerala high court Section : 184 to 187 Meaning : The provision...

Meaning of “Enquiry”

Case Name :  U.G. Upadhya vs. Director of income-tax  Citation :  121 taxman 532/255 ITR 502 (kar.) Court : Karnataka high court Section : 132 Meaning :...

Meaning of “Enhancing an Assessment”

Case Name :  M. Chockalingam And M. Meyyappan vs. CIT Citation : 48 ITR 34 (sc) Court : Supreme court Section : 154 Meaning : The word...

Meaning of “Extinguishment of any rights therein”

Case Name : Vania Silk Mills (P.) Ltd. Vs. CIT Citation : 59 taxman 3/191 ITR 647 (sc) Court : Supreme court Section : 2(47) Meaning...

Meaning of “Extension of existing business”

Case Name : Sheetal Drape (India) Ltd. Vs. ACIT Citation : 21 taxmann.Com 288/52 sot 51 (uro) (mum.) Court : Mumbai high court Section :...

Meaning of “Exports out of India”

Case Name : Sea Pearl Industries Vs. ITO Citation : 26 ITD 380/40 taxman 91 (coch.-Trib) Court : Itat-cochin Section : 80HHC Meaning : The expression 'exports...

Meaning of “Enduring Benefit/Rights of a Permanent Nature”

Case Name : Devidas Vithaldas & Co. Vs. CIT Citation : 84 ITR 277 (sc) Court :   Supreme court Section : 37(1) Meaning : The expressions,...

Meaning of “Export Turnover”

Case Name : CIT  Vs. A.V. Thomas & Co. Ltd.  Citation : 93 Taxman 695/225 ITR  29 (ker.) Court :  Kerala high court Section : 80HHC Meaning...

Meaning of “Enduring Benefit”

Case Name :  CIT vs. Coal shipments (p.) Ltd.  Citation : 82 ITR 902 (sc) Court : Supreme court Section : 37(1) Meaning : It is an...
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