"23 March 1971" Archive

Notification: S.O.1514 Date of Issue: 23/3/1971

Notification: S.O.1514 (23/03/1971)

Notification: S.O.1514 Section(s) Referred: 35 ,35(1) ,35(1)(ii) Statute: INCOME TAX Date of Issue: 23/3/1971 It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Agricultural Research, the “prescribed authority”, for the purposes of clause (ii) of sub-se...

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Circular No. 57-Income Tax dated 23-3-1971

Circular No. 57-Income Tax (23/03/1971)

Circular No. 57-Income Tax A question has been raised whether a company carrying on the business of refining crude oil into motor spirit, aviation spirit, kerosene and allied articles can be said to be engaged in the manufacture or production of "mineral oil" for purposes of calculating the super tax rebate under the Finance Act, 1964 and...

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