Notification: S.O.1229 -
In the notification of the Central Board of Direct Taxes published as S. O. 624 dated the 14th February, 1969, at pages 215-217 of the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 14th February, 1969,...
Circular No. 9-Income Tax -
Circular : No. 9-Income Tax Instructions were issued in 1955 to the effect that in the case of tenant co-partnership co-operative housing societies, the income from each building should be assessed in the hands of the individual members to whom it had been allotted, notwithstanding the facts that the technical legal ownership in the prope...