Meaning of “Use”

Case Name : Multican Builders Ltd. Vs. Cit Citation : 147 TAXMAN 103/278 ITR 142 (CAL.) Court : Kolkata High Court Section :...

Meaning of “Used”

Case Name : CIT Vs. Viswanath Bhaskar Sathe Citation : 5 ITR 621 (BOM.) Court : Bombay High Court Section : 32 Meaning...

Meaning of “Used for the purposes of the business”

Case Name : Capital Bus Service (P.) Ltd. Vs. Cit Citation : 123 ITR 404 (DELHI) Court : Delhi High Court Section :...

Meaning of “Under-estimated”

Case Name : CIT  Vs. Elgin Mills Co. Ltd. Citation : 123 ITR 712 (ALL.) Court : Allahabad High Court Section : 207 TO 216 Meaning :...

Meaning of “Under a gift”

Case Name : Addl. Cit Vs. Mrs. Avtar Mohan Singh Citation : 136 ITR 645 (DELHI) Court : Delhi High Court Section : 47 Meaning : The...

Meaning of “Unless the context otherwise requires in context of”

Case Name : CIT Vs. Travancore Mats & Mattings Co. Citation : 92 TAXMAN 10 (KER.) Court : Kerala High Court Section : 43(3) Meaning : In...
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