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Articles: Asked us one (Total Records: 58)
Depreciation—Higher rate—Rig and compressor mounted on lorry—Used for drilling borewells
Income—Capital or revenue receipt—Grand-in-aid received from Central Government
Income from house property—Annual value—Mortgaged property—No rental income received by assessee
Salary—Chargeability—Revision received by widow of ex- official of United Nations
Head of Income—Business income or income from other sources— Surrender of unaccounted stock
Business disallowance under section 43B-Sales-tax-Paid after end of previous year-Assessment year 1986-87
Deduction under section 80HH-Computation-Gross income or net income
Reassessment-Notice under section 148-Validity-Notice issued after four years-All material facts disclosed before Tribunal
Advance tax-Interest under section 234B-Full waiver of interest
Appeal (Tribunal)-Order of Tribunal-Validity-Non- application of mind by the Tribunal
Reference-Question of law-Registration of firm-Liquor business
Prosecution-Maintainability-Offence under section 276C/277/278B- Addition on estimate basis
Penalty under section 271(1)(c), Explanation, Concealment-Burden of proof
Search and Seizure-Block assessment-Notice under section 158BC- Providing of statutory time limit to file return
Appeal (Commissioner(Appeals))-Maintainability-Commissioner directed assessing officer to reframe assessment
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