Meaning of “Initial assessment year”

Case Name : Indian Rayon Corpn. Ltd. Vs. CIT Citation :[1998] 97 TAXMAN 501/231 ITR [...]

Meaning of “Industrial machinery”

Case Name : CIT Vs. Indian Textile Paper Tube Co. Ltd. Citation :[1997] 138 CTR [...]

Meaning of “Individuals – entry 86 of list i of the seventh schedule to the constitution”

Case Name : Banarsi Dass Vs. Wto Citation :[1965] 56 ITR 224 (SC) Court : [...]

Meaning of “Indirectly”

Case Name : CIT  Vs. S. Raghbir Singh Citation :[1965] 57 ITR 408 (SC) Court [...]

Meaning of “Indexed cost of acquisition”

Case Name : CIT Vs. Rajesh Vitthalbhai Patel Citation :[2013] 37 TAXMANN.COM 439/218 TAXMAN 301 [...]

Meaning of “Incurred in any previous year”

Case Name : Belpahar Refractories Ltd. Vs. CIT Citation :[1994] 207 ITR 114 (ORI.) Court [...]

Meaning of “Income which has not been disclosed so far in his return of income to be furnished before expiry of time specified”

Case Name : Asstt. CIT Vs. Smt. Rasila S. Mehta Citation :[2001] 116 TAXMAN 308/ [...]

Meaning of “Income which does not form part of total income”

Case Name : CIT  Vs. Kribhco Citation :[2012] 23 TAXMANN.COM 312/209 TAXMAN 252/349 ITR 618/252 [...]

Meaning of “Income so received”

Case Name : Petroleum India International Vs. Dy. CIT Citation :[1999] 71 ITD 31 (MUM.-TRIB.) [...]