|
|
A |
|
|
Accessories |
23 |
|
Addition |
7, 15 |
|
Additional |
7 |
|
Additional Evidence |
7, 15 |
|
Admitted Tax |
8 |
|
Advance Rulings |
21 |
|
Adventure |
7 |
|
Advertising Agency |
25, 29 |
|
Agricultural Land |
7 |
|
Airline Service |
25 |
|
Allied Laws |
42 |
|
Allowability |
17 |
|
Amalgamation |
15 |
|
Appeal |
5, 8, 9 |
|
Applicant |
21 |
|
Application |
13 |
|
Article 21 |
41 |
|
Assessment |
9, 10, 15, 19 |
|
Attribution |
4 |
|
Authorised Service Station |
25 |
|
Authorities |
10, 17, 21, 22 |
|
|
|
|
B |
|
|
Bad Debt |
10 |
|
Banking |
25 |
|
Block Assessment |
10, 15, 16 |
|
Book Profit |
16, 17, 18 |
|
Books of Account |
14 |
|
Branch Transfer |
23 |
|
Building |
18 |
|
Business Auxiliary Services |
25 |
|
Business Disallowance |
16 |
|
Business Expenditure |
10, 11, 16 |
|
Business Income |
11 |
|
Business Loss |
11, 16 |
|
Business |
12 |
|
|
|
|
C |
|
|
Capital |
4, 12 |
|
Capital Gain |
12, 16, 17, 18 |
|
Cargo Handling Agency Service |
26 |
|
Cash Credits |
12 |
|
Central Excise |
36 |
|
CENVAT Credit |
30 |
|
Challenge |
7 |
|
Charitable Institution |
12 |
|
Charitable Trust |
17 |
|
Chartered Accountants |
6 |
|
Circular |
17 |
|
Civil Construction Contract |
19 |
|
Classification of Service |
25 |
|
Clearing & Forwarding Agents Service |
26, 29 |
|
Companies Act, 1956 |
40 |
|
Company |
11, 14 |
|
Computation |
17 |
|
Concealment |
5, 19 |
|
Condonation of Delay |
8, 32 |
|
Constitution of India |
41 |
|
Construction |
42 |
|
Consulting Engineer |
26 |
|
Consumer Protection Act, Sec. 2 (1)(g) |
42 |
|
Contention |
21 |
|
Co-owner |
13 |
|
Corporate Law |
40, 41 |
|
Creditors |
14 |
|
Customs |
36 |
|
|
|
|
D |
|
|
Deduction |
4, 13, 17, 18, 19, 24 |
|
Deduction of Tax at Source |
4, 23 |
|
Deemed Dividend |
17 |
|
Deficiency in Service |
42 |
|
Department |
8, 21 |
|
Deposits |
12 |
|
Depreciated Assets |
16 |
|
Depreciation |
13 |
|
Development Allowance |
4 |
|
Disallowance |
11 |
|
Discipline |
8 |
|
Dishonours of Cheque |
40 |
|
Dividend |
17 |
|
Documents |
42 |
|
Donor |
43 |
|
|
|
|
E |
|
|
Enforcement |
40 |
|
Entry Tax |
23 |
|
Evidence |
14, 15 |
|
Excise Duty |
4 |
|
Exempted Income |
17 |
|
Exemption |
16, 17, 18 |
|
Ex-gratia payment |
14 |
|
Expansion of Existing Unit |
16 |
|
Ex-parte order |
42 |
|
Expenditure |
4, 12 |
|
Export |
4, 13, 17, 18 |
|
Export Market |
4 |
|
Export of Services |
32 |
|
|
|
|
F |
|
|
Factory |
11 |
|
Facts |
21 |
|
Finality |
43 |
|
Financial Asset |
41 |
|
Financial Service |
25 |
|
Foreign Court |
40 |
|
Form C |
23 |
|
Form F |
23 |
|
Franchise Service |
27 |
|
|
|
|
G |
|
|
Goods |
24 |
|
Ground of Appeal |
7 |
|
|
|
|
H |
|
|
High Court |
5, 7, 8 |
|
Hindu Law |
42 |
|
House Property |
11, 13 |
|
Housing Project |
18 |
|
|
|
|
I |
|
|
Immovable Property |
12 |
|
Implications |
23 |
|
Imports |
23 |
|
Income |
13, 18, 19 |
|
Income Tax Act, 1961 – Section |
|
|
S. 2(14) |
7 |
|
S. 2(22)(e) |
17 |
|
S. 2(24)(ix) |
20 |
|
S. 2(47) |
12 |
|
S. 2A |
7 |
|
S. 4 |
18 |
|
S. 6(3)(ii) |
19 |
|
S. 10(10C) |
14 |
|
S. 10A |
17 |
|
S. 10B |
18 |
|
S. 12A |
12, 17 |
|
S. 12AA |
17 |
|
S. 14 |
17 |
|
S. 22 |
11, 13 |
|
S. 27 |
11 |
|
S. 271(1)(c) |
5, 19 |
|
S. 271B |
19 |
|
S. 276C |
13 |
|
S. 28 |
7, 11, 16 |
|
S. 28(i) |
15 |
|
S. 29 |
11 |
|
S. 31(i) |
6 |
|
S. 32 |
13 |
|
S. 32A |
13 |
|
S. 35AB |
10 |
|
S. 35B |
4 |
|
S. 35D |
16 |
|
S. 36(1)(vii) |
10 |
|
S. 37 |
4, 10, 11, 12 |
|
S. 37(1) |
11, 16 |
|
S. 37(3A) |
11 |
|
S. 37(3B) |
11 |
|
S. 40A(3) |
11, 16 |
|
S. 43B |
16, 17 |
|
S. 44AB |
19 |
|
S. 44AD |
19 |
|
S. 45 |
7, 12, 16, 17 |
|
S. 48 |
16, 18 |
|
S. 49 |
18 |
|
S. 50 |
16 |
|
S. 50B |
17 |
|
S. 54 |
16 |
|
S. 54F |
12, 16 |
|
S. 68 |
12 |
|
S. 69A |
6, 14 |
|
S. 73 |
20 |
|
S. 80HH |
4, 19 |
|
S. 80HHC |
4. 13, 17, 20 |
|
S. 80-I |
4, 19 |
|
S. 80-IA |
18 |
|
S. 80-IB |
18 |
|
S. 80-IB(10) |
18 |
|
S. 80J |
|