Alphabetical Subject Index
 

A
Account 13, 16 
Actual Payment  20
Addition  16
Additional Evidence 8
Additional Ground  16, 22
Advance Ruling  27, 37 
Advances  23
Advertising Agency 34
Agreement  21, 42
Alienation  42
Allied Laws 42
Allowability  17, 20, 21, 23
Amortisation  16
Appeal  8, 11, 20, 38
Appellate Order  26
Appellate Tribunal  8, 16
Applicability 37, 38
Applicant 27
Assessment  8, 9, 15, 16, 17, 24, 25
Attribution  5
Audit Objection  24

B
Bad Debt  9, 17
Banking  20, 34, 42
Banking Company  42
Block Assessment  17
Book Profit  9, 17, 20
Borrowed Capital  24
Burden 29
Business  5
Business Auxiliary Services 34
Business Expenditure  4, 10, 17, 18
Business Expenses  18
Business Export  12
Business Income  18
Business Loss  18

C
Capital  9, 19
Capital Asset  10
Capital Bonds  18
Capital Gain  10, 11, 18, 19
Capital Loss  18
Carry Forward 11
Cash Credit  4, 11, 19
Cash Payment  42
Central Excise  40, 42
Central Government  14
Central Taxes 32
Cenvat  36, 40, 41
Certificate 32
Chairman  42
Chargeability  23
Charitable  19, 20
Charitable Trust 20
Chartered Accountant 39
Circular  15
CIT(A)  8
Claim  16
Clarification  37
Classification of Service 34
Clearing & Forwarding Agent 35, 36, 39
Closing Stock  7, 15
Coconut Powder 29
Commencement of business  11
Commercial Transaction 42
Commission  8
Commissioner  11, 20
Commissioning Services 35
Companies  6, 20
Company Liability  42
Computation  12, 20
Computer Software  21
Concealment  6, 14, 24
Condonation of Delay  20, 37
Consulting Engineer  34, 35
Contention 27
Co-operative Banks 42
Co-operative Societies  20
Courier Agency Services 35
Cross Appeal  8
Crowns Debts  42
Crushed Bones 29
CST Act 31
Customs 40
Customs Claim 42

D
Deduction  5, 10, 12, 20, 21, 23
Deemed Dividend  4
Demineralizer  29
Department  27, 37
Depreciation  12, 21
Device  4
Director  42
Disallowance  9, 21, 22
Discount 29
Dishonour of Cheque  42
Dividend  12, 15, 21
Double Taxation Relief  21

E
Electronic Goods 29
Enrichment 38
Entries in Schedule  29, 32
Erection  35
Evidence  24
Exemption  18, 30, 32
Ex-parte Order  5
Expenditure  16, 21, 22
Expenses  22
Export  5, 12, 13, 22
Export House Premium  13

F
Facts 7
Films  22
Financial Institutions  20
Financial Service 34
Firm  23
Fluctuation Loss  18
Foreign Exchange  12
Foreign Tour Expenses  18
Form ‘C’ 32
Free Trade Zone  23

G
Gift 
Goods Return 30

H
Hand Loan  42
Handkerchief 30
High Courts 8
Hindu Law 42
Hindu Undivided Family  42
House Property  18
Housing Project  23

I
Immovable Property  10, 14
Immunity 6
Income  5, 24
Income Tax Act, 1961 – Sections 
  S. 2(7)
  S. 2(14) 
  S. 2(15) r.w. S. 12AA
  S. 2(22)(e)
  S. 2(28A) 
  S. 2(36) 
  S. 2(47)
  S. 4
  S. 5
  S. 10A
  S. 11
  S. 12AA
  S. 12B
  S. 14
  S. 14A
  S. 18(1)(c) 
  S. 28
  S. 28(1) r.w. S. 22 
  S. 32
  S. 32(1)(ii)
  S. 32AB
  S. 35D r.w.s. 143
  S. 35DDA
  S. 36(1)(iii) 
  S. 36(1)(vii) 
  S. 36(1)(viii)
  S. 37
  S. 37(1)
  S. 37(3A)
  S. 38(2)
  S. 40(b)
  S. 40A(2) 
  S. 40A(3)
  S. 40A(9) 
  S. 43B 
  S. 44
  S. 45