A |
|
Accrual of Income |
34, 48, 50 |
Accrued Loss |
76 |
Additional Ground |
36, 55, 161, 162, 164, 165, 176 |
Associated Enterprises |
135, 139 |
Avoidance Agreement |
54, 61 |
B |
|
Bad debts |
88, 89, 90, 91, 92, 93 |
Bar of limitation |
172 |
Blending and processing |
66, 67 |
Block assessment |
144, 149, 150, 151, 152, 153, 155, 175 |
Block of assets |
79, 81, 106 |
Book profits |
141, 142 |
Books of account |
32, 69, 88, 90, 91, 93, 98, 147, 152 |
Business connections |
51, 52, 53, 54, 55, 56, 58, 59, 74, 164 |
Business expenditure |
94, 95, 96, 97 |
Business loss |
63, 76, 77, 88, 113, 116, 117, 118 |
C |
|
Calendar months |
111, 112 |
Capital assets |
78, 109, 116, 117 |
Capital loss |
77, 103, 104, 120, 121 |
Capital receipt |
34, 36, 37, 38, 39, 42, 43, 44, 70, 71, 99 |
Charitable purposes |
68, 69 |
Colourable Device |
33, 113 |
Commercial expediency |
87 |
Compensation |
34, 38, 49, 50, 70, 71 |
Cost of acquisition |
150, 102, 104, 105, 107, 109 |
D |
|
Deductions |
87, 100, 123, 124, 130, 131 |
Deemed dividend |
31 |
Depreciable assets |
45, 79, 106, 109 |
Depreciation |
45, 77, 79, 80, 81, 82, 83, 84, 85, 86, 94, 95, 106, 109, 116, 130, 131 |
Dividend income |
114, 117, 118 |
Due date |
64, 65 |
E |
|
Enduring benefit |
83, 94, 95, 97, 98 |
ESOP |
96 |
Excess refund |
159 |
Excise duty |
36, 100, 101 |
Exemption |
27, 43, 64, 65, 66, 67, 68, 69, 109, 124, 129 |
Expansion of Industry |
43 |
Export business |
122 |
F |
|
Fixed capital |
97, 98 |
Fluctuation loss |
76, 78 |
Foreign bank |
46 |
Foreign company |
55, 59 |
Free trade zone |
63, 64, 67 |
G |
|
General public utility |
68, 69 |
Gift |
105 |
H |
|
Housing projects |
128 |
Indexed Cost |
105 |
I |
|
Industrial undertakings |
126, 127, 130, 131 |
Infrastructural facility |
147 |
Intangible asset |
83, 84 |
Interest on refund |
132, 133 |
L |
|
Late payment |
126, 127 |
Lender Company |
31 |
M |
|
Manufacture |
58, 66, 67, 68, 116, 135, 137 |
Mesne Profit |
37, 38, 39, 42 |
Merger |
102 |
Miscellaneous application |
143, 163 |
MODVAT credit |
100, 101 |
Months |
37, 51, 54, 70, 71, 101, 110, 111, 112, 145, 155, 172, 173, 174 |
Mushrooms |
27, 28, |
Mutual funds |
113, 114 |
N |
|
Negative net worth |
107, 108, 162 |
Non compete fee |
70, 71 |
Notional interest |
87 |
Notional Loss |
77, 103, 104 |
O |
|
Offshore |
58 |
P |
|
Panchanama |
155, 156 |
Penalty |
150, 158, 172, 172, 174 |
Permanent Establishment |
47, 53, 54, 55, 56, 57, 58, 59, 60, 124, 164 |
Perquisite |
60, 70, 71 |
Place of business |
53, 54, 59, 60 |
Previous owner |
105 |
Principle of Mutuality |
40, 41 |
Procedural defect |
149 |
Production |
27, 28, 44, 66, 67, 77, 116 |
Profits in lieu of salary |
70, 71 |
Proportionate deduction |
128 |
R |
|
Recording of satisfaction |
151, 152 |
Rectification |
68, 160, 163 |
Reframing the question |
163 |
Rental income |
72, 73, 74, 75 |
Revaluation of stock |
32 |
Revenue Expenditure |
94, 97, 98, 166, 167 |
Revenue loss |
77 |
Revised return |
158 |
Revision |
170, 171 |
Router’ and ‘Switches |
81 |
Royalty |
55, 57, 61, 62, 135, 164 |
S |
|
Satellite |
52, 61, 62 |
Share broker |
88, 89, 90, 91, 92, 93, 113 |
Shareholder |
31, 70, 103, 104 |
Sister concern |
87 |
Six months |
101, 110, 111, 112, 172, 173 |
Slump sale |
107, 108, 162 |
Software |
54, 55, 57, 58, 59, 70, 81, 82, 94, 95, 124, 138, 140 |
Specified asset |
110 |
Specified rate |
83, 84 |
Speculation business |
118 |
Stamp valuation |
109 |
Stock in trade |
32, 33, 72, 73, 74, 117, 118 |
Subordinate authorities |
143 |
Subsidy |
43, 44, 45 |
Supply of Equipment |
54, 55, 57, 58, 59 |
T |
|
Tenancy rights |
102 |
Time share membership fees |
48 |
Trading debt |
88, 92, 93 |
Trading liability |
99, |
U |
|
Unabated assessment |
147 |
Unabsorbed depreciation |
85, 86 |
Undisclosed income |
144, 147, 151, 152, 153, 154 |
V |
|
Vested right |
120 |
Y |
|
Year of receipt |
49, 50 |