Notification No. 92-Income Tax In exercise of powers conferred by the sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the “Andhra Pradesh State Seed Certification Agency, Hyderabad” for the purpose of the said sub-clause for the assessment years 1995-96 to 1997-98 subject to the following conditions
this notification will not apply in relation to any Income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the assessee and separate books of accounts are maintained in respect of such business
this notification will not apply In relation to any Income being profits and gains of business, unless the business Is Incidental to the attainment of the objectives of the assessee and separate books of accounts are maintained In respect of such business
the assessee will regularly file Its return of income before the Income-tax authority in accordance with the provisions of the Income-tax Act. 1961
this notification will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the assessee and separate books of accounts are maintained in respect of such business
this notification will not apply in relation to any income being profits and gains of business, unless the business is Incidental to the attainment of the objectives of the assessee and separate books of accounts are maintained in respect of such business
Authority for Advance Rulings (Customs & Central Excise) rejected the application filed by M/s.Shonkh Technologies International Ltd., NIRMAL seeking advance ruling as to whether the process proposed to be undertaken by the applicant company amounts to manufacture under Section 2(f) of the Central Excise Act, 1944 or not, at the stage of preliminary hearing itself.
this notification will not apply in relation to any Income being profits and gains of business unless the business is incidental to the attainment of the objectives of the assessee and separate books of accounts are maintained in respect of such business
I am directed to refer to para 87 of Manual of Departmental Instructions on Petroleum products in which, inter-alia, it has been stated that for measurement of Mineral Oil by volume, the volume reduction factor may be obtained by using table No. 54 of ASTM/IP with reference to Tank temperature and the density at 15 C as obtained from table No. 53 of ASTM/IP. In this connection
this notification will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the assessee and separate books of accounts are maintained in respect of such business
