"February, 1973" Archive

Notification: S.O.994 Date of Issue: 27/2/1973

Notification: S.O.994 (27/02/1973)

Notification: S.O.994 Central Government hereby notifies Shri Kalamegaperumal Temple, Thirumohur, Madurai Distt., to be of historic, archaeological importance and to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section...

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Notification: S.O.993 Date of Issue: 26/2/1973

Notification: S.O.993 (26/02/1973)

Notification: S.O.993 Central Government hereby notifies Shri Ananthapadmanabhaswamy Temple, Kasargod, Cannanore, to be of historic, archaeological and artistic importance and to be a place of public worship of renown throughout the State of Kerala for the purposes of the said section...

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Notification: 300 Date of Issue: 23/2/1973

Notification: 300 (23/02/1973)

Notification: 300 Central Government hereby notifies Shri Selva Vniayagar Temple, Madras, to be of historic importance and a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section....

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Circular No. 105-Income Tax dated 23-2-1973

Circular No. 105-Income Tax (23/02/1973)

Circular : No. 105-Income Tax Prior to the amendment of section 184(7) by the Taxation Laws (Amendment) Act, 1970, a firm, which had been granted registra­tion for any assessment year, could get the benefit of the regis­tration for a subsequent year provided, inter alia, that the firm furnished along with the return of income a declarat...

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Notification: S.O.1053 Date of Issue: 22/2/1973

Notification: S.O.1053 (22/02/1973)

Notification: S.O.1053 Sri Satya Sai Institute of Research, Bombay 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,...

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Notification: 297 Date of Issue: 21/2/1973

Notification: 297 (21/02/1973)

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 Sri Sivasailanathaswamy Temple, Sivasailam, Tirunelveli District, to be a place of public worship of renown throughout the State of Tamil Nadu and also the neighbouring States f...

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Circular No. 104-Income Tax dated 19-2-1973

Circular No. 104-Income Tax (19/02/1973)

Circular : No. 104-Income Tax On the basis of the decision of the Gujarat High Court in the case of Dayalbhai Madhavji Vadera v. CIT [1966] 60 ITR 551, the Board had issued instructions that if the share of the wife in a firm in which the assessee is a partner is a loss, such loss is not to be considered in the assessment of the husband ...

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Circular No. 103-Income Tax dated 17-2-1973

Circular No. 103-Income Tax (17/02/1973)

Circular : No. 103-Income Tax Under sub-section (7)(d ) of section 2 of the Finance Act, 1966, an "industrial company" means a company which is mainly engaged in the business of generation or distribution of electricity or any other form of power or in the construction of ships or in the manufacture or processing of goods or in mining....

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Notification: S.O.938 Date of Issue: 15/2/1973

Notification: S.O.938 (15/02/1973)

Notification: S.O.938 has been approved by the Council of Scientific and Industrial Research, the prescribed authority for purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961....

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Additional Income-Tax Officer vs Ponkunnam Traders (Kerala High Court)

Additional Income-Tax Officer Vs Ponkunnam Traders (Kerala High Court)

The appellants are the Additional Income-tax Officer and the Commissioner of Income-tax (the revenue); and the respondent, Ponkunnam Traders, a firm, is the assessee. The judgment under appeal is reported as Ponkunnam Traders v. Addl. Income-tax Officer, Kottayam, [1972] 83 ITR 508 (Ker). Since the question involved is fairly simple, ...

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