Notification: S.O.3881 -
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the " prescribed authority ", for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (43 of 1961), up to 31st March, 1974, subject to the following co...
Circular No. 67-Income Tax -
Circular No. 67-Income Tax References have been received by the Central Board of Direct Taxes seeking information regarding the exemption from income-tax available to residents of Ladakh in general and Government officers stationed there in particular. The position in law as obtaining at present is explained in the following paragraphs....
Notification No. 84/1971-Customs -
The goods are re-exported within six months from the date of importation or within such extended period not exceeding one year as may be allowed by the Commissioner of Customs and an undertaking is furnished in writing by the importer agreeing to re-export the goods within the aforesaid period....
Circular No. 65-Income Tax -
Circular No. 65-Income Tax I am directed to invite a reference to the Board’s Circular No. 48 [F. No. 275/195/70-ITJ], dated 7-11-1970 [Clarification 2]. The Board has been requested to reconsider the views given in that circular. After a careful examination of the legal position the Board is of the view that to the following extent the...
Union of India & Anr. Vs Ogale Glass Works (Supreme Court of India) -
Hon’ble Supreme Court in the case of Union of India and others v Ogale glass Works 1971 AIR 2577 held that the award of industrial tribunal cannot stand in the way of enforcing the statutory provision cast on the Regional Provident Fund Commissioner under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952....