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 :...

Meaning of “Without prejudice to provisions”

Case Name : Kamal Textiles Vs. ITO Citation : 189 ITR 339/59 TAXMAN 555 (MP) Court : Madhya Pradesh High Court Section :...

Meaning of “Written off”

Case Name : Vithaldas h. Dhanjibhai bardanwala Vs. CIT Citation : 130 ITR 95 (GUJ.) Court : Gujarat High Court Section : 36 Meaning : In dictionary...

Meaning of “Wholly”

Case Name : V.Vr.N.M. Subbayya Chettiar Vs. CIT Citation : 19 ITR 168 (SC) Court : Supreme Court Section : 6 Meaning :...

Meaning of “Wholly/in part”

Case Name : CIT  Vs. P. Krishna Warriar Citation : 53 ITR 176 (SC) Court : Supreme Court Section : 11 Meaning : The expression 'in part'...

Meaning of “Work”

Case Name : Nitin M. Panchamiya Vs. Addl. CIT Citation : 19 TAXMANN.COM 200/50 SOT 468/148 TTJ 96 (MUM.) Court : Mumbai High Court...

Meaning of “Which has not been disclosed and which would not have been disclosed”

Case Name : Chitra Devi Vs. Asstt. CIT Citation : 77 TTJ (JODH. - TRIB.) 640 Court : ITAT-Jodhpur Section : 158B TO 158BG Meaning : The...
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