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Income-tax

Income-tax, a tax of so much in the pound of income, under five classifications, according as derived from (A) ownership...

In the opinion of Income Tax Officer

In the opinion of Income Tax Officer, The expression 'in the opinion of the Income-tax Officer' in the proviso to...

It shall be lawful

It shall be lawful, according to s. 105(1) of the Companies Act, 1913 'It shall be lawful for a company...

As it thinks fit

As it thinks fit, the expression 'as it thinks fit' confers a very wide jurisdiction enabling it to take an...

Pass such order as it thinks fit

Pass such order as it thinks fit, is not restricted to the passing of orders which are final in character....

Before the institution of any suit with respect to.... of it

Before the institution of any suit with respect to.... of it, 'Before the institution of any suit with respect to...

Considers it necessary

Considers it necessary, The words 'considers it necessary' postulate that the authority concerned has thought over the matter deliberately and...

Fly for it

Fly for it. On a criminal trial in former times it was usual after the verdict, even if not guilty,...

Income Tax Authority

Income Tax Authority, includes income tax officer, assistant appellate commissioner etc and not ITAT. I.T. Commissioner v. B.N. Bhattacharjee, AIR...

Make such order as it thinks fit

Make such order as it thinks fit, The words 'may make such order as it thinks fit' in the s....

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