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Home Bare Acts Phrase: evasion Year: 1997 Page 1 of about 2 results (0.006 seconds)Sign-up to get more results
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Start Free TrialFinance Act, 1997 Complete Act
State: Central
Year: 1997
.....actually paid and the subsequent previous year or years during which the licence, for which the fee is paid, shall be in force; (ii) 'appropriate fraction' means the fraction the numerator of which is one and the denominator of which is the total number of the relevant previous years; (iii) 'payment has actually been made' means the actual payment of expenditure irrespective of the previous year in which the liability for the expenditure was incurred according to the method of accounting regularly employed by the assessee. (2) Where the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) are less than the expenditure incurred remaining unallowed, a deduction equal to such expenditure remaining unallowed, as reduced by the proceeds of the transfer, shall be allowed in respect of the previous year in which the licence is transferred. (3) Where the whole or any part of the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) exceed the amount of the expenditure incurred remaining unallowed, so much of the excess as does not exceed the difference between the expenditure incurred to obtain the.....
List Judgments citing this sectionThe Tripura Entertainment Tax Act, 1997 Complete Act
State: Tripura
Year: 1997
THE TRIPURA ENTERTAINMENT TAX ACT, 1997 THE TRIPURA ENTERTAINMENT TAX ACT, 1997 An Act to update and consolidate the Tripura Amusement T u Act, 19 73 and the Tripura Cinemas (Regulation) Act, 1985 and to restructure the rate of taxation and the matters connected therewith or incidental thereto, Whereas it is expedient and necessary to replace the present Acts, namely, the Tripura Amusement Tax Act, 1973 and the Tripura Cinemas (Regulation) Act, 1985, by one which consolidates the existing Acts, is comprehensive and modifies the tax structure which was impeding the growth of Cinema industries and other modes of entertainment. Be it enacted by the Tripura Legislative Assembly in the forty eightieth year of the Republic of India, as follows:- Short Title, Extent and Commencement. 1. (I)This Act may be called the Tripura Entertainment Tax Act, 1997. (2) It extends to the whole of Tripura. (3) It shall come into force on such date as the State Government may, by notification in Official Gazette, appoint. In this Act, unless there is anything repugnant in the subject or context; Detinitions. 2.(a) "admission" means admission as spectator or as one of an audience or as a.....
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