"July, 1991" Archive

Circular No. 610-Income tax dated 31-7-1991.

Circular No. 610-Income tax 31/07/1991

Circular No. 610-Income tax Consequent to the judgment of the Supreme Court in the case of Vijaya Bank Ltd. v. CIT [1991] 187 ITR 541, Circular No. 599, dated 24-4-1991 of the Central Board of Direct Taxes, New Delhi may be treated as withdrawn....

Read More

Circular No. 609-Income tax dated 29-7-1991

Circular No. 609-Income tax 29/07/1991

Circular No. 609-Income tax The second proviso to section 32(1)(ii) of the Income-tax Act, 1961, which disallows depreciation on foreign motor cars, is reproduced below...

Read More

Circular No. 608-Income tax dated 25-7-1991

Circular No. 608-Income tax 25/07/1991

Circular No. 608-Income tax Circular No. 357 dated 26-3-1983 prescribing guidelines for valuation of land comprised in coffee plantation, was made ap­plicable only to the Karnataka Charge....

Read More

Circular No. 607-Income tax dated 4-7-1991

Circular No. 607-Income tax 04/07/1991

Circular No. 607-Income tax Reference is invited to Board’s Circular No. 605, dated 12-6-1991, conveying the Board’s decision that in view of the shortage of the new Form No. 16B, the Assessing Officers may accept the TDS certificates in the old Form No. 16 also in respect of deductions of tax at source under sections 194A, 194B, 194B...

Read More

Search Posts by Date

April 2021