Meaning of “Whether convertible into money or not”

Case Name : CIT Vs. Mysore Commercial Union Ltd. Citation : 126 ITR 340 (KAR.) Court : Karnataka High Court Section : 40...

Meaning of “Whole of the income”

Case Name : Mohammed Omer Family Trust Vs. ITO Citation : 40 ITD 1 (HYD. - TRIB.) (SB) Court : ITAT-Hyderabad Section : 159 TO 179 Meaning...

Meaning of “Whole of the ………. Such activities”

Case Name : CIT Vs. Anakapalli Co-Operative Marketing Society Citation : 175 ITR 584 (AP) Court : Andhra Pradesh High Court Section :...

Meaning of “Waive”

Case Name : P.C. Puri Vs. CIT Citation : 18 TAXMAN 158 (DELHI) Court : Delhi High Court Section : 207 TO 216 Meaning : A waiver...

Meaning of “Workers”

Case Name : Rajasthan Transmission Wires (P.) Ltd. Vs. ITO Citation : 22 TTJ (JP.-TRIB.) 343 Court : Itat-Jaipur Section : 80J Meaning...

Meaning of “With a view to ascertaining the fair market value”

Case Name : Bhola Nath Majumdar Vs. ITO Citation : 221 ITR 608 (GAUHATI) Court : Gauhati High Court Section : 55A Meaning : The opening words...

Meaning of “Wholly and exclusively”

Case Name : Sassoon J. David & Co. (P.) Ltd. Vs. CIT Citation : 118 ITR 261 (SC) Court : Supreme Court Section :...

Meaning of “Within the two years immediately preceding the date on which the transfer...

Case Name : CIT  Vs. Smt. D. Rani Citation : 85 TAXMAN 524 (AP) Court : Andhra Pradesh High Court Section : 54 Meaning : The expression...

Meaning of “Wholly used for the purpose of business”

Case Name : CIT Vs. Eastern Spg. Mills & Industries Ltd. Citation : 74 TAXMAN 318 (CAL.) Court : Kolkata High Court Section...

Meaning of “Work contracts”

Case Name : CIT  Vs. Bangalore District Co-Operative Milk Producers Societies Union Ltd. Citation : 36 TAXMANN.COM 120/357 ITR 676/261 CTR 442 (KAR.) Court :...
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