Title : Tax Authorities
State : Central
Year : 1980
..... tax, commissioner of income-tax (appeals), inspecting assistant commissioner of income-tax, income-tax ..... officer and inspector of income-tax ..... as to require any tax authority to make a .....
View Complete Act List Judgments citing this sectionTitle : Charge of Tax
State : Central
Year : 1980
..... amounts payable by way of sales tax, entertainment tax, tax on luxuries or tax under this act) so received ..... act applies; and (b) hotel-receipts tax shall be charged on the second- ..... received in foreign exchange, then, the tax payable by the assessee shall be .....
View Complete Act List Judgments citing this sectionTitle : Advance Payment of Hotel-receipts Tax
State : Central
Year : 1980
..... date any instalment of hotel-receipts tax payable in advance, he shall be deemed to be an ..... assessee shall send to the income-tax officer an estimate of the chargeable ..... dates on which an instalment of hotel-receipts tax is payable in advance, send to the .....
View Complete Act List Judgments citing this sectionTitle : Delivery of Possession of Land to State Government and Penalty
State : Central
Year : 1980
..... government of the possession of any land or part of land, delivery of possession whereof to the ..... of the possession of the land or part of the land in respect of which such ..... whose possession or control such land or part of land may be, shall forthwith deliver .....
View Complete Act List Judgments citing this sectionTitle : Hotel-receipts Tax Act, 1980
State : Central
Year : 1980
..... the act section4 - tax authorities section5 - charge of tax section6 - scope of ..... or failure to pay, hotel-receipts tax payable in advance section17 - opportunity of ..... of mistakes section21 - hotel-receipts tax deductible in computing total income under .....
List Judgments citing this sectionTitle : Penalty for False Estimate Of, or Failure to Pay, Hotel-receipts Tax Payable in Advance
State : Central
Year : 1980
..... furnish an estimate of the hotel-receipts tax payable in advance by him in accordance with ..... section 14, an estimate of the hotel-receipts tax payable in advance by him which he ..... section 10 or section 11, the income-tax officer is satisfied that any assessee .....
View Complete Act List Judgments citing this sectionTitle : Hotel-receipts Tax Deductible in Computing Total Income Under Income-tax Act
State : Central
Year : 1980
notwithstanding anything contained in the income-tax act, in computing the income chargeable to ..... income-tax under the head "profits and ..... act applies, the hotel-receipts tax payable by the assessee for any .....
View Complete Act List Judgments citing this sectionTitle : Application of Provisions of Income-tax Act
State : Central
Year : 1980
..... schedules of the income-tax act and the income-tax (certificate proceedings) rules ..... the rules referred to hotel-receipts tax instead of to income .....
View Complete Act List Judgments citing this sectionTitle : Wilful Attempt to Evade Tax, Etc.
State : Central
Year : 1980
..... enabling such person to evade any tax, penalty or interest chargeable or imposable ..... , a wilful attempt to evade any tax, penalty or interest chargeable or imposable ..... any manner whatsoever to evade any tax, penalty or interest chargeable or imposable .....
View Complete Act List Judgments citing this sectionTitle : Assam Alienation of Land (Regulation) Act, 1980
State : Central
Year : 1980
..... - disposal of land vested in the state government ..... contravention of section 4 section7 - delivery of possession of land to state government and penalty section8 ..... preamble1 - assam alienation of land (regulation) act, 1980 section1 .....
List Judgments citing this section