"September, 1981" Archive

Circular No. 316 – Income Tax dated 30-9-1981

Circular No. 316 - Income Tax (30/09/1981)

Circular No. 316 - Income Tax Attention is invited to Board’s Circular Letter No. 10/22/65-IT(A-I), dated 24-5-1965 [Annex] on the subject, wherein it was conveyed that expenditure on certain specified civil defence measures incurred by business concerns during emergency should be treated as revenue expenditure and allowed...

Read More

Notification No. S.O.3288 – Income Tax Dated 29/9/1981

Notification No. S.O.3288 - Income Tax (29/09/1981)

Notification No. S.O.3288 - Income Tax 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 Jhamsingh Balaji Venkateshwarswamy Devasthanam, Gudimalkapur (Hyderabad) to be a place of public worship of renown throughout the State of And...

Read More

Notification No. S.O.3287 – Income Tax Dated 29/9/1981

Notification No. S.O.3287 - Income Tax (29/09/1981)

Notification No. S.O.3287 - Income Tax 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 Gangadhareswarar Temple, Purasawalkam, Madras, to be a place of public worship of renown throughout the State of Tamil Nadu...

Read More

Notification No. S.O.3286 – Income Tax Date 29/9/1981

Notification No. S.O.3286 - Income Tax (29/09/1981)

Notification No. S.O.3286 - Income Tax In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shree Santram Maharaj Mandir, Nadiad, for the purpose of the said section for the period covered by the assessment year 1981-82...

Read More

Vazir Sultan Tobacco Company Ltd. Vs. CIT (1981) 132 ITR 559 (SC)

Vazir Sultan Tobacco Co. Ltd. Vs. Commlssioner of Income-Tax, Andhra Pradesh, Hyderabad

Super Profits Tax Act, 1963 and Company's (Profits) Sur-tax Act, 1964-Rule I of Second Schedule-Scope of- 'Provision" and "Reserve'-Distinction- A sum of money transferred from current profits to general reserves- Dividend paid from that fund-General reserve how calculated....

Read More

Notification No. S.O.2464 – Income Tax Date 24/9/1981

Notification No. S.O.2464 - Income Tax (24/09/1981)

Notification No. S.O.2464 - Income Tax It is hereby notified for general information that the following research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, by the Indian Council of Medical Res...

Read More

Circular No. 315-Income Tax dated 24-9-1981

Circular No. 315-Income Tax (24/09/1981)

Circular No. 315-Income Tax The Board had an occasion to consider the rate at which depreciation should be allowed in respect of "Motor vans" as no specific rate has been provided for them under Appendix I to the Income-tax Rules, 1962...

Read More

Notification No. S.O.2463 – Income Tax Date 23/9/1981

Notification No. S.O.2463 - Income Tax (23/09/1981)

Notification No. S.O.2463 - Income Tax In continuation of this department's Notification No. 2452 (F. No. 203/54/78-ITA. II) dated 2nd August, 1978, 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 purpos...

Read More

Notification No. S.O.2462 – Income Tax Dated 23/9/1981

Notification No. S.O.2462 - Income Tax (23/09/1981)

Notification No. S.O.2462 - Income Tax It is hereby notified for general information that the following scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, by the Secretary, Depart...

Read More

Notification No. S.O.2461 – Income Tax Date 23/9/1981

Notification No. S.O.2461 - Income Tax (23/09/1981)

Notification No. S.O.2461 - Income Tax In continuation of this department's Notification No. 2409 (F. No. 203/21/78-ITA. II) dated 17th July, 1978, it is hereby notified for general information that the institution mentioned below has been approved by the Secretary, Department of Science and Technology, the prescribed authority for the ...

Read More
Page 1 of 3123