Search

Original section was inserted by the Finance Act, 1975, we.f. 1-4-1976.]

share in the income of the association or body computed in the manner provided in section...be chargeable to tax as part of his total income and nothing contained in this...

Original section was inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f.

taken or retained in part performance of a contract of the nature referred to in section...other parties. (2) Every statement in respect of a transaction referred to in...

Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]

RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES [Chapter VI-B, consisting of section

payable in advance during any financial year, in accordance with the provisions of section

  lacks commercial substance or is deemed to lack commercial substance under section