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Notification No. 11350-Income Tax In the English version of the Notification S.O. 285(E) published in the Gazette of India Extraordinary part II, section 3, sub-section (ii) dated 28th March, 2000 [Notification No. 11291, published at (2000) 159 CTR (St) 202] in line No. 2 & 3 of para 4 for the words “M/s. International Tech. Park Limited” the words “M/s. Western India Kinfra Limited” be substituted; also in the serial no. 10
Notification No. 11346-Income Tax In exercise of the powers conferred by the sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the “Ganeshji Mandir, New Delhi” for the purpose of the said sub-clause for the assessment years 1996-97 to 1998-99 subject to the following conditions
Notification No. 11343-Income Tax In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), and in supression of Notification S.O. 703(E), dated 1st September, 1999 [Notification No. 11055, published at (1999) 155 CTR (St) 27], except as respect things done or omitted to have been done, the Central Board of Direct Taxes hereby
Notification No. 412(E)-Income Tax In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), and in supersession of Notification No. S. O. 703(E), dated 1-9-1999, except as respect things done or omitted to have been done, the Central Board of Direct Taxes hereby
Notification No. 11342-Income Tax In exercise of the powers conferred by clause (23) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the “Archery Association of India, New Delhi, ” for the purpose of the said clause for the asst. yrs. 1992-93 to 1994-95 subject to the following conditions, namely
Circular No. 790-Income Tax The Board has issued Circular No. 769, dated 6-8-1998, laying down procedure for refund of tax deducted under section 195, in certain situations to the person deducting the tax at source from the payment to the non-resident. After reconsideration, Circular No. 769 is revoked with immediate effect and refund to the person deducting tax at source under section 195 shall be allowed in accordance with the provisions of this Circular.
Notification No. 11341-Income Tax In exercise of the powers conferred by Explanation C(i) of section 10(23G) of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby notifies Bulk Handling Terminals as infrastructure facility. 2. Provided that such Bulk Handling Terminals are developed or maintained or operated for development of rail system.
Notification No. 399(E)/2000-Income Tax In exercise of the powers conferred by Explanation (c)(i) of section 10(23G) of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby notifies Bulk Handling Terminals as infrastructure facility. 2. Provided that such Bulk Handling Terminals are developed or maintained or operated for development of rail system.
In our opinion, the view which we are taking is also fortified by the proviso to s. 119 of the Act which specifically provides that the Board cannot issue instructions to the IT authority to make a particular assessment or to dispose of a particular case in a particular manner as well as not to interfere with the discretion of the CIT(A) in exercise of his appellate functions.
Notification No. 11335-Income Tax It is notified for general information that the enterprise/industrial undertaking, listed at para (3) below has been approved by the Central Government for the purpose of section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the IT Rules, 1962, for the assessment years 1999-2000, 2000-2001 and 2001-2002.
