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Apr 1, 26, 11:45 AM
court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section...Board for Advance Rulings shall be deemed to be a judicial proceeding under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
Tribunal may file an appeal to the High Court and such appeal under this sub-section...after the expiry of the period of one hundred and twenty days referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
assets by companies in liquidation. 68. (1) Irrespective of anything contained in section...shall not be regarded as a transfer by the company for the purposes of the said...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
profession” or “Income from other sources” shall, subject to the provisions of sub-section...the accounts of the assessee; or (b) the method of accounting provided in...
Act: Income-tax Act, 2025 Year: 2025
