State : Central
Year : 1947
..... -tax profits) test _____________________________________________________________________________ year net profits development rebate total profits before .....
List Judgments citing this sectionState : Central
Year : 1947
..... of income-tax, inspecting assistant commissioner of income-tax and income-tax officer shall ..... further that this act shall net apply to any income, profits or ..... the purposes of the relevant income-tax or super-tax assessment, be allowed as a deduction: .....
List Judgments citing this sectionTitle : Apportionment of Compensation or Net Value in Case of Dispute
State : Central
Year : 1947
..... in compensation determined under subsection (4), orthe net value realised or payable under sub ..... deposit the amount of the compensation or net value, as thecase may be, in the court .....
View Complete Act List Judgments citing this sectionTitle : Apportionment of Compensation or Net Value in Case of Dispute
State : Maharashtra
Year : 1947
..... in compensation determined undersub section (4), or the net value realised or payable undersub-section ..... and depositthe amount of the compensation or net value, as the case may be, in the .....
View Complete Act List Judgments citing this sectionTitle : Schedule
State : Central
Year : 1947
..... in the matter of priorities, rates and taxes on mails, cables, telegrams, telephotos and ..... of property on which such duties and taxes have been charged or are chargeable ..... shall be: (a) exempt from all direct taxes; it is understood, however, that the united .....
View Complete Act List Judgments citing this sectionState : Central
Year : 1947
..... in the matter of priorities rates and taxes on mails, cables, telegrams, radiograms, telephotos ..... of property on which such duties and taxes have been charged or are chargeable. ..... shall be: (a) exempt from all direct taxes; it is understood, however that the .....
List Judgments citing this sectionState : Maharashtra
Year : 1947
..... the purposes of this clause, the net, annual income of the debtor ..... the court shall ascertain the net annual income of the ..... to it by way of loan or otherwise, (ii) any tax payable to a local authority or any other ..... shall not exceed his net annual income .....
List Judgments citing this sectionTitle : Award
State : Maharashtra
Year : 1947
..... debtor to pay the assessment and taxes in respect of the current year to ..... the purposes of this clause, the net annual income of the debtor shall ..... the court shall ascertain the net annual income of the debtor ..... debtor shall not exceed his net annual income. .....
View Complete Act List Judgments citing this sectionState : Kerala
Year : 1947
..... section; (iii) any determination of net income or average net income made under section ..... amount of the difference between the net income derived by the institution in ..... by reason of the foregoing provisions the net income derived by any religious, educational .....
List Judgments citing this sectionState : Maharashtra
Year : 1947
..... increase in rate, cess, charges, tax, land assessment, ground rent ..... amount equivalent to the amount of net return of fifteen per cent, ..... act for recovery or any water tax or charges paid by ..... such rate, cess, charges, tax, land assessment, ground rent .....
List Judgments citing this section