The meaning of actual delivery under section 43(5) of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of actual delivery.
Meaning of tax terms
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The meaning of at the instance of under section 275A to 280 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of at the instance of.
The meaning of any individual and such individual under section 64 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of any individual and such individual.
The meaning of constituted generally defined under section 184 to 187 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions…
The meaning of building owned by the assessee under section 32 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of building owned by the assessee.
The meaning of in lieu of payment under section 237 to 245 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of in lieu of payment.