Meaning of “Otherwise transferred”

Case Name : CIT  Vs. Narang Dairy Products Citation : 85 TAXMAN 375/219 ITR 478 (SC) Court : Supreme Court Section : 34...

Meaning of “Otherwise deal with any property”

Case Name : D.V. Satyanarayana Vs. TRO Citation : 197 ITR 407 (KAR.) Court : Karnataka High Court Section : SECOND SCHEDULE Meaning : The words, 'otherwise...

Meaning of “On behalf of”

Case Name : G.T. Rajamannar Vs. CIT Citation : 51 ITR 339 (MYS.) Court : Karnataka High Court Section : 159 TO 179 Meaning : The words...

Meaning of “Or”

Case Name : Dhanraj & Sons Vs. CIT Citation : 32 TAXMAN 606 (BOM.) Court : Bombay High Court Section : 184 TO 187 Meaning : The...

Meaning of “Owned”

Case Name : Orient Cartons (P.) Ltd. Vs. Dy. Cit Citation : 60 ITD 87 (MUM. - TRIB.) Court : Itat-Mumbai Section :...

Meaning of “Owned by him”

Case Name : M.S. Textiles Vs. Second ITO Citation : 11 ITD 498 (HYD. - TRIB.) Court : Itat-Hyderabad Section : 35B Meaning : On a plain...

Meaning of “On liquidation”

Case Name : CIT Vs. Jaykrishna Harivallabhdas Citation : 231 ITR 108 (GUJ.) Court : Gujarat High Court Section : 46 Meaning : There is a vital...

Meaning of “Other alcoholic spirit”

Case Name : India Brewery & Distillery (P.) Ltd. Vs. ITO Citation : 47 ITD 441/ Court : ITAT-Bangalore Section : ELEVENTH SCHEDULE Meaning : The words...

Meaning of “Owner”

Case Name : Addl. Cit Vs. Sahay Properties & Investment Co. (P.) Ltd. Citation : 144 ITR 357 (PAT.) Court : Patna High...

Meaning of “Owns”

Case Name : Gopal D. Shetty Vs. ITO Citation : 25 SOT 53 (PUNE)(URO) Court : Pune High Court Section : 54F Meaning : For the purpose...
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