Meaning of “In course of proceedings”

Case Name : G. Sukesh Vs. Dy. CIT Citation : 118 TAXMAN 427/252 ITR 230 (KER.) Court : Kerala High Court Section : 147 Meaning : The...

Meaning of “Has been met “

Case Name : Saharanpur Electric Supply Co. Ltd. Vs. CIT Citation : 60 taxman 412/194 itr 294 (sc) Court : Supreme court Section : 43(1) Meaning...

Meaning of “In consequence of or to give effect to”

Case Name : Ito Vs. Murlidhar Bhagwan Das Citation : 52 ITR 335 (SC) Court : Supreme Court Section : 153 Meaning : The words 'in consequence...

Meaning of “Has been”

Case Name : First Global Stockbroking (P.) Ltd. Vs. Asstt. Cit Citation : 115 ttj (mum.) 173 Court : Mumbai high court Section : 158B...

Meaning of “Fair”

Case Name : Shekhawati General Traders Ltd. Vs. ITO Citation : 82 ITR 788 (SC) Court : Supreme Court Section : 55(2) Meaning :  The word...

Meaning of “In connection with such transfer”

Case Name : V.A. Vasumathi Vs. CIT Citation : 126 ITR 94 (KER.) Court : Kerala High Court Section : 48 Meaning : The words 'in connection with...

Meaning of “In connection with”

Case Name : Stumpp, Schuele And Somappa Ltd. Vs. CIT Citation : 190 ITR 152 (KAR.) Court : Karnataka High Court Section : 37(3) Meaning : The expression...

Meaning of “Failure”

Case Name : Pannalal Nandlal Bhandari Vs. CIT Citation : 30 ITR 57 (BOM.) Court : Bombay High Court Section : 147 Meaning : Failure' connotes that...

Meaning of “In computing the total income of the assessee”

Case Name : CIT Vs. S. Zoraster & Co. Citation : 39 TAXMAN 261 (RAJ.) Court : Rajasthan High Court Section : 80G Meaning : The opening...

Meaning of ” Any case”

Case Name : K.V. Kader haji v. Cit Citation : 140 taxman 527/268 itr 465 (ker.) Court : Kerala high court Section :  127 Meaning : Section...
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