Bare Act Search Results

Finance Act 1994 Section 72

Title: Best Judgment Assessment

State: Central

Year: 1994

2[72. Best judgment assessment. If any person, liable to pay service tax,-- (a) fails … pass such order of assessment as he thinks fit.]] 72. Best judgment assessment.-- If-- 10 [(a) any person fails to make the return

The Assam Value Added Tax Act, 2003 Complete Act

State: Assam

Year: 2003

Authority from making an audit assessment under section 36 or best judgment assessment under section 37 and any tax, interest or penalty paid … heard before any adverse inference is drawn. Section 37 - Best judgment Assessment (1) If any dealer.- (a) has not furnished annual return

Income Tax Act, 1961 Complete Act

State: Central

Year: 1961

the Finance Act, 2005, w.e.f. 1-4-2006.[assessment of his income or assessment of fringe benefits] or of the income of any other

Finance Act 1994 Chapter 5

Title: Service Tax

State: Central

Year: 1994

pass such order of assessment as he thinks fit.]] 72. Best judgment assessment.-- If-- [(a) any person fails to make the return under … 2008 after omitted in 2004 "1 [***]". Section 72 - Best Judgment Assessment 2[72. Best judgment assessment. If any person, liable to pay

The Kerala Value Added Tax Act, 2003 Complete Act

State: Kerala

Year: 2003

of suppression is detected the assessing authority shall proceed with best judgment assessment in accordance with the provisions of sections 24 and 25,

Finance Act 2005 Chapter 3

Title: Direct Taxes

State: Central

Year: 2005

and the provisions of this Act shall apply accordingly. 115WF. Best judgment assessment:-- (1) If any person, being an employer-- (a) fails to

Finance Act 2005 Section 37

Title: Insertion of New Chapter Xii-h

State: Central

Year: 2005

and the provisions of this Act shall apply accordingly. 115WF. Best judgment assessment:-- (1) If any person, being an employer-- (a) fails to

Income Tax Act, 1961 Chapter XIV

Title: Procedure for Assessment

State: Central

Year: 1961

01.04.2011 for the following :"scientific research association" Section 144 - Best judgment assessment (1) If any person - (a) fails to make the

Income Tax Act, 1961 Complete Act

Title: Income Tax Act, 1961

State: Central

Year: 1961

- Return of fringe benefits Section115WE - Assessment Section115WF - Best judgment assessment Section115WG - Fringe benefits escaping assessment. Section115WH - Issue of … Valuation Officer in certain cases Section143 - Assessment Section144 - Best judgment assessment Section144A - Power of Joint Commissioner to issue directions in

Expenditure Tax Act, 1987 Complete Act

State: Central

Year: 1987

tax payable on the basis of such assessment. SECTION 10: Best judgment assessment: If- (a) any person fails to make the return required