Meaning of ” Produce is ordinarily sold in the market in its raw state”

Case Name : CIT  Vs. Thiru Arooran Sugars Ltd. Citation : 144 ITR 4 (MAD.) Court : Madras High Court Section : 2(1A) Meaning : Produce ordinarily...

Meaning of ” Prima facie”

Case Name : Parikh Engg. & Body Building Co. Ltd. Vs. Union Of India Citation : 106 TAXMAN 19/238 ITR 554 (PAT.) Court...

Meaning of ” Permanent establishment”

Case Name : CIT Vs. Visakhapatnam Port Trust Citation : 144 ITR 146 (AP) Court : Andhra Pradesh High Court Section : 90 & 91 Meaning :...

Meaning of ” Prohibited by law”

Case Name : J.K. Panthaki & Co. Vs. ITO Citation : 22 TAXMANN.COM 49/344 ITR 329/246 CTR 59 (KAR.) Court : Karnataka High Court Section :...

Meaning of ” Property”

Case Name : Jt. Cit Vs. Graphite India Ltd. Citation : 89 ITD 415 (KOL. - TRIB.) Court : Itat-Kolkata Section : 2(14)...

Meaning of ” Philanthropic”

Case Name : Skin Institute & Public Services Charitable Trust Vs. Asstt. Director Of Income-Tax (Exemption) Citation : 65 ITD 125 (DELHI - TRIB.) Court...

Meaning of ” Public”

Case Name : CIT  Vs. Indo-Nippon Chemical Co. Ltd. Citation : 24 TAXMAN 128/161 ITR 635 (BOM.) Court : Bombay High Court Section...

Meaning of ” Paid or allowed … By the government”

Case Name : ITO  Vs. G.R. Srinivasan Citation : 10 ITD 913 (HYD. - TRIB.) Court : ITAT-Hyderabad Section : 10(7) Meaning : The words 'paid or...

Meaning of ” Production v. Processing”

Case Name : S.B. Cold Storage Industries (P.) Ltd. Vs. CIT Citation : 30 TAXMAN 418/166 ITR 646 (CAL.) Court : Kolkata High Court Section :...

Meaning of ” Preservation of environments”

Case Name : New Saibaba Nagar Welfare Association Vs. DIT (Exemptions) Citation : 25 TAXMANN.COM 226/53 SOT 495 (MUM.) Court : Mumbai High...
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