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in which it is received, irrespective of anything to the contrary contained in section...reasonable certainty of its realisation is achieved. (3) The income referred to in...

before allowing the deductions under this Part), subject to the provisions of section...156, the deductions specified therein. (2) The deduction under...

any part of the tax as required by or under— (i)   Note 2 below the Table in section...393(3); or (ii)   Note 6 to section 393(1) (Table: Sl.

the Supreme Court shall, so far as may be, apply in the case of appeals under section...effect shall be given to the order of the Supreme Court in the manner provided in...

by the Board as per the guidelines issued by it. (2) If a deduction under this section...and allowed for any tax year in respect of any expenditure referred to in...

in the total income of the assessee for any tax year as per the provisions of section...92(2)(h) of this Act or section 56(2)(ix) of the Income-tax...

, its value substantially from the assets located in India, as referred to in section...purposes of determination of any income accruing or arising in India under the said...

the Act charged as an offence in that prosecution. (2) For the purposes of this section...fact or belief in, or reason to believe, a fact. (3) For the purposes of this...