Alphabetical Subject Index
 

A  
Accrual of Income  8
Actual cost  8
Actual Payment  21
Addition  21, 28
Additional Grounds  9
Advance Rulings 33
Advance Tax  8
Advertisement Expenses  23
Advertising Agency 38
Adverse Inference 34
Agreement 27
Alled Laws 45
Appeal  5, 8, 9, 21
Appellate Tribunal   9, 10, 21
Applicability  21
Appointment of Chairman and Members 2
Assessing Officer  29
Assessment  5, 10, 11, 21
Assessment and recovery 34
Asset  22
Audit  5
   
B  
Bad debts  22
Bank Commission  23
Best Judgment  5
Block assessment  11, 12, 22, 23, 25
Bonus Shares  7, 12
Book profit  23, 29
Borrowed capital  5
Business Auxiliary Service 42
Business expenditure  12, 13, 23, 24 
Business Income  13, 25
Business loss  5, 25
   
C  
Capital Asset  25
Capital Gain  13, 14, 25, 26
Capital or revenue expenditure  14, 23, 25
Capital or revenue receipt   14
Carry forward  14
Cash Credit  15, 25
Central Excise & Customs 43
CENVAT 40
Charitable  15, 25
CIT (A)  8
Civil construction business  25
Classification of Service 38
Clearing & Forwarding Service Coverage  39
Closing Stock  16, 32
Clubbing of income  16
Commencement  26
Commission  13, 16, 23
Communication System 23
Concealment  18, 30
Condonation of delay  3, 21
Constitution of India   
         Article 14 6
         Article 226 5
Consultant  18, 30
Consulting Engineer 38
Consulting Service  12
Contention of the assessee 33
Contract method  26
Contractee  34
Contractor  34
   
D  
Deductibility  26
Deduction  5, 16, 17, 26, 27, 28, 30
Deduction of tax at Source  18
Deemed  27
Defect in Memo of Appeal  8
Depreciation  6, 16, 26, 27
Disallowance  16, 27
Dividend  27
Dividend income  26
Doctrine of Blue Pencil 45
Doctrine of Promissory Estoppel  6
Double Taxation Relief  27
Duty drawback  27
Duty of Tribunal  10
   
E  
Entry Tax 35
Erroneous  31
Exchange  27
Excise duty  21
Exemption  14, 21, 27, 35
Expenditure  12
Export  16, 17, 27, 28
   
F  
Failure to get accounts audited  30
Family Arrangement 45
Fluctuation in Foreign Exchange 24
Form 15 36
Foreign Travelling Expenses  23
Foreign trips of wives  24
Fringe Benefit Tax  17
   
G  
Gift  27, 28
Gross or net interest  27
High Court  9, 19
   
I  
Income  28
Income from House Property  13, 17, 28
Income from undisclosed sources  17, 28
Income Tax Rules, 1962   
           11 19
           25 9
           29 9
           45 8
           6B 27
           6F 29
Income Tax Act, 1961  
           S. 2(7A)  29
           S. 2(14) 25
           S. 2(15) 25
           S. 2(22)(e) 27
           S. 2(24) 28, 32
           S. 4 8, 28
           S. 5 13, 14, 29, 32
           S. 10(15)(iv)(fa) 21, 27
           S. 10(5B) 32
           S. 11 9, 15
           S. 12AA 25, 31
           S. 13 15
           S. 14A 21, 23
           S. 22 28
           S. 24(1)(vi) 28
           S. 24(b) 28
           S. 28 13
           S. 28 13, 14, 17, 25
           S. 28(1) vis-à-vis 10(20A) 26
           S. 28(iiic) 27
           S. 32 6, 16, 26, 27
           S. 32(1)(ii) 16, 26
           S. 32A 18, 29
           S. 36(iii) 5
           S. 36(1)(iii) 28, 29
           S. 36(1)(vi) 22, 29
           S. 37 5, 7, 13, 24, 26
           S. 37(1) 12, 13, 23, 24, 25, 26
           S. 40A(2) 16
           S. 41(1) 25
           S. 43 8
           S. 43A 26
           S. 43B 21, 27
           S. 44AA 29
           S. 44AB 30
           S. 44AD 25
           S. 45 25
           S. 49 13
           S. 52(2) 14
           S. 54 14
           S. 54F 14
           S. 56 29
           S. 57 29
           S. 64(i)(iii) 16
           S. 68 15, 16
           S. 69 25, 28
           S. 69A 20
           S. 69C 21
           S. 72 5
           S. 72 5, 14