Circular No. 454/20/99-CX I am directed to say that certain doubts have been expressed whether upgradation of computer system by increasing the storage/processing capacity of computer system etc. will amount to manufacture under the Central Excise Act, 1944.
Notification No. S. O. 251(E) – Income Tax In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes No. S.O. 925(E), dated 23rd October, 1998, published at pages 1 to 4 of the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated 23rd October, 1998, at page 3, in sub-rule (1) of rule 1, in line 10, for “(Twenty-fourth Amendment)
Notification No.S. O. 250(E) – Income Tax In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes No. S.O. 923(E), dated 23rd October, 1998, published at pages 1 to 4 of the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated 23rd October, 1998, at page 3, in sub-rule (1) of rule 1, in line 20, for “(Twenty-second Amendment)”, read
Notification No.S. O. 249(E) – Income Tax In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes No. S.O. 924(E), dated 23rd October, 1998, published at pages 1 to 5 of the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated 23rd October, 1998, at page 3, in sub-rule (1) of rule 1, in line 35, for “(Twenty-third Amendment)”, read
Notification No.S. O. 248(E) – Income Tax In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes No. S.O. 1113(E), dated 24th December, 1998, published at pages 1 and 2 of the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated 24th December, 1998, at page 2,
Notification No.S. O. 1124 – Income Tax It is notified for general information that persons listed at para 3 below have been approved by the Central Government for the purposes of section 36(1)(viii) of the Income-tax Act, 1961, for the assessment years mentioned against them.
Notification No.10875 – Income Tax In the notification of the Government of India, in the Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes) number S.O. 925(E) dated 23rd October, 1999 [published at (1999) 149 CTR (St) 66] published at pages 1 to 4 in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) dated 23rd October, 1999 at page 3, in sub-rule (1) or rule 1, in line 10, for
Notification No.10874 – Income Tax In the notification of the Government of India, in the Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes) number S.O. 923(E) dated 23rd October, 1999 [published at (1999) 149 CTR (St) 611 published at pages 1 to 4 in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) dated 23rd October, 1999 at page 3, in sub-rule (1) of rule 1, in line 20, for
Notification No.10873 – Income Tax In the notification of the Government of India, in the Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes) number S.O. 924(E) dated 23rd October, 1999 [published at (1999) 149 CTR (St) 63] published at pages 1 to 5 in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) dated 23rd October, 1999 at page 3, in sub-rule (1) of rule 1, in line 35, for “(Twenty-third Amendment)”, read “(Twenty-second Amendment)
Notification no.10872 – Income Tax In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes number S.O. 1113(E) dated 24th December, 1999 [published at (1999) 151 CTR (St) 56] published at pages 1 and 2 of the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) dated 24th December, 1999 at page 2,
