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Commissioner of Income Tax, VijayawadA. Vs. M/S.O.R.Distilleries Ltd., ...
Andhra Pradesh
Jan-27-2012
Direct Taxation
Schedule includes any kind of alcoholic spirits including non-potable/potable alcoholic spirits. She relies on the speech of the Finance Minister while introducing the Finance (No.2) Bill, 1977, in the Parliament on 17.06.1977. Referring to Section 2(29) of … of this Court is drawn to the Circular dated 03.03.1978 of the Central Board of Direct Taxes (CBDT) in support of the contention that rectified … 1996, the Income Tax Appellate Tribunal (ITAT) referred the following questions under Section 256(1) of the Income Tax Act, 1961 (the Act), for opinion of this Court. 1. Whether on the facts and in the circumstances of … section 32A, section 32AB, section 80CC(3)(a)(i), section 80-I(2), section 80J(4) and section 88A(3)(a)(i) LIST OF ARTICLES OR THINGS 1 Beer, wine and other alcoholic spirits.
Tag this Judgment! AI Brief & AskCommissioner of Income Tax, VijayawadA. Vs. M/S.O.R.Distilleriesltd., ...
Andhra Pradesh
Jan-27-2012
Direct Taxation
Schedule includes any kind of alcoholic spirits including non-potable/potable alcoholic spirits. She relies on the speech of the Finance Minister while introducing the Finance (No.2) Bill, 1977, in the Parliament on 17.06.1977. Referring to Section 2(29) of … of this Court is drawn to the Circular dated 03.03.1978 of the Central Board of Direct Taxes (CBDT) in support of the contention that rectified … 1996, the Income Tax Appellate Tribunal (ITAT) referred the following questions under Section 256(1) of the Income Tax Act, 1961 (the Act), for opinion of this Court. 1. Whether on the facts and in the circumstances of … section 32A, section 32AB, section 80CC(3)(a)(i), section 80-I(2), section 80J(4) and section 88A(3)(a)(i) LIST OF ARTICLES OR THINGS 1 Beer, wine and other alcoholic spirits.
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