-
68/1971 -
17-11-1971
Mistakes apparent from records - Whether can be treated as such on the basis of subsequent decision of Supreme Court
-
67/1971 -
23-9-1971
Exemption of income accruing to residents of Ladakh - Scope thereof explained
-
65/1971 -
2-9-1971
Supplier drawing hundi on buyer and routing it through his banker with instructions to charge interest on amount of hundi from date of acceptance to date of actual payment - Whether tax is deductible at source by party retiring hundi from interest at the time of making payment to bank
-
64/1971 -
25-8-1971
Whether natonalised banks would be regarded as banking companies for the purposes of deduction of interest on deposits with them under clause (vi) of sub-section (1)
-
63/1971 -
16-8-1971
Assessment of existing banks and their shareholders and corresponding new banks in the context of nationalisation and payment of compensation - Guidelines therefor
-
62/1971 -
29-6-1971
Limit on allowance in respect of benefit, amenity or perquisite under clause (c) (iii)/clause (a)(v) - Reimbursement of certain expenses/payments whether form part of perquisite to be restricted to one-fifth of salary
-
61/1971 -
19-6-1971
Instructions for deduction of tax at source from dividends payable/paid by domestic company to foreign companies after May 28, 1971 at the rate of 24.5 per cent specified in Part II of First Schedule to Finance (No. 2) Act, 1971
-
60/1971 -
5-6-1971
Instructions for deduction of tax at source from salaries during financial year 1971-72 at the rates specified in Part III of First Schedule to Finance (No. 2) Bill, 1971
-
59/1971 -
3-6-1971
Instructions for deduction of tax at source from interest on securities during the financial year 1971-72 at the rates specified in Part III of First Schedule to Finance (No. 2) Bill, 1971
-
58/1971 -
15-4-1971
Whether, in the case of company where part of dividend is utilised for setting-off loss under any other head, deduction under the section is to be allowed on reduced dividend remaining after such set-off
-
57/1971 -
23-3-1971
Business of refining of crude oil - Whether it will be regarded as priority industry for the purposes of deduction under the section
-
56/1971 -
19-3-1971
Amendments at a glance , Amendments to Income-tax Act , Amendments to Wealth-tax Act , Amendments to Gift-tax Act , Amendments to Companies (Profits) Surtax Act
-
54/1971 -
16-3-1971
Instructions for deduction of tax at source from interest on securities during financial year 1970-71 at the rates specified in Part III of First Schedule to Finance Bill, 1970
-
53/1971 -
11-1-1971
Unit Trust of India General Regulations, 1964 - Notification under regulation 42 - Authorisation to incumbents to exercise signing powers on behalf of Trust
-
52/1970 -
30-12-1970
Capital gain arising to charitable trust - Whether it could be regarded as having been applied to charitable purposes if trust invests amount received from sale of capital asset in acquiring another capital asset for trust - Section 11(1) as amended by the Finance Act, 1970
-
51/1970 -
23-12-1970
Whether provisions of section 13(2)(h), providing for forfeiture of exemption, apply with reference to shares in company initially settled on trust or donated to it subsequently
-
49/1970 -
16-11-1970
Procedure to be followed in cases where separate amounts of tax payable or refundable under various minor heads include fractions of a rupee
-
48/1970 -
7-11-1970
Supplier drawing hundi on buyer and routing it through his banker with instructions to charge interest on amount of hundi from date of acceptance to date of actual payment - Whether tax is deductible at source by party retiring hundi from interest at the time of making payment to bank
-
47/1970 -
21-9-1970
Provision for estimated service gratuity payable to its employees -Deduction under section 37(1) and section 40A(7) after its insertion by the Finance Act, 1975, with effect from 1-4-1973
-
46/1970 -
14-9-1970
Expressions salary and year as used in clause (10) as it stood prior to its substitution by Finance Act, 1974 - Interpretation of