Notification: S.O.609 -
(30/01/1973) -
Notification: S.O.609 Institution Saurashtra University, Rajkot has been approved by the Council of Scientific and Industrial Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961....
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The Commissioner of Income-Tax Vs M/S. Vegetables Products Ltd. (Supreme Court of India) -
If two reasonable constructions of a taxing provision are possible that construction which favours the assessee must be adopted. This is a well 'accepted rule of construction recognised by this Court in several of its decisions. ...
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Notification: S.O.608 -
(29/01/1973) -
Notification: S.O.608 Bombay University has been approved by the Council of Scientific and Industrial Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961....
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Notification: S.O.607 -
(24/01/1973) -
In exercise of the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shri Mahalasa Narayani Temple, Verna, Goa, to be a place of public worship of renown throughout the State of Mysore for the purposes of the said section
...
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Circular No. 100-Income Tax -
(24/01/1973) -
Circular No. 100-Income Tax Section 11 requires 100 per cent of the income of a charitable and religious trust to be applied for religious and charitable purposes to be entitled to the exemption under the said section. Two questions have been considered regarding the application of income...
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Circular No. 101-Income Tax -
(24/01/1973) -
Circular No. 101-Income Tax Reference is invited to Circular No. 44 (LXXV-8) of 1955 [F. No. 4(47)55/Tec.], dated 1-11-1955 of the then Central Board of Revenue on the above subject copy of which is enclosed for ready reference [Annex]....
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Notification: S.O.782 -
(23/01/1973) -
Notification: S.O.782 In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the Commission of Inquiry on Large Industrial Houses for the purposes of that sub-clause...
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Notification: S.O.334 -
(08/01/1973) -
It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, t...
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Notification: S.O.333 -
(04/01/1973) -
It is hereby notified for general information that the Sri Aurobindo Society, Pondicherry has been approved by the Council of Scientific and Industrial Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961.
Institution...
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