Meaning of “Regular assessment”

Case Name : Rayon Traders (P.) Ltd. Vs. ITO Citation : 126 ITR 135 (MAD.) Court : Madras High Court Section : 2(40) Meaning : The...

Meaning of “Relinquishment”

Case Name : CIT Vs. Rasiklal Maneklal (HUF) Citation : 43 TAXMAN 259/177 ITR 198 (SC) Court : Supreme Court Section : 2(47)...

Meaning of “Royalty”

Case Name : M.V. Philips Vs. CIT Citation : 34 TAXMAN 274 (CAL.) Court : Kolkata High Court Section : 9 Meaning : From...

Meaning of “Refund”

Case Name : Sandvik Asia Ltd. Vs. CIT Citation : 137 TAXMAN 167/267 ITR 78 (BOM.) Court : Bombay High Court Section :...

Meaning of “Road transport vehicles”

Case Name : CIT  Vs. Progressive Engineering Co. Citation : 230 ITR 729/100 TAXMAN 25 (AP) Court : Andhra Pradesh High Court Section...

Meaning of “Reduced”

Case Name : Raymond Woollen Mills Ltd. Vs. ITO Citation : 17 ITD 439 (BOM. - TRIB.) Court : ITAT-Bombay Section : 207 TO...

Meaning of “Remission or cessation thereof”

Case Name : Nectar Beverages (P.) Ltd. Vs. Dy. CIT Citation : 139 TAXMAN 70/267 ITR 385 (BOM.) Court : Bombay High Court...

Meaning of “Record”

Case Name : Maharana Mills (P.) Ltd. Vs. ITO Citation : 36 ITR 350 (SC) Court : Supreme Court Section : 154 Meaning : The word 'record'...

Meaning of “Remuneration”

Case Name : Mcdowell & Co. Ltd. Vs. CIT Citation : 153 CTR (MAD.) 279 Court : Madras High Court Section : 40 Meaning...

Meaning of “Reconstruction”

Case Name : Pembrill Indl. & Engg. Co. (P.) Ltd. Vs. Dy. CIT Citation : 30 SOT 340 (MUM.) Court : Mumbai High Court...
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