The Income Tax Reports, Volume 176

1st day advance tax aforesaid Allahabad High Court Amendment of section amount appeal Appellate Assistant Commissioner Appellate Tribunal application assessee assessee's assessment year commencing assets Bombay High Court Calcutta High Court cent Central Government chargeable clause Commissioner of Income-tax computed crores day of April decision deed deemed Direct Tax Laws entry in column exemption facts filed Finance Act firm held High Court Hindu undivided family Income-tax Act Income-tax Officer India Indian Penal Code inserted interest issued Kerala High Court kilogram learned counsel liability ment notification order passed partner partnership payable payment penalty person petitioner previous year relevant proceedings profits proposed provisions of section purposes question of law referred registration respect respondent Revenue rule rupees Schedule shares Sikkim specified sub-clause sub-heading sub-section substituted Supreme Court surcharge Tax Laws Amendment tion tonne total income exceeds trust Wealth-tax Act words writ petition