February 28, 2018
Published by Law@HostBooks at February 28, 2018
72AA. Notwithstanding anything contained in sub-clauses (i) to (iii) of clause (1B) of section 2 or section 72A, where there has been an amalgamation of a banking company with any […]
February 28, 2018
Published by Law@HostBooks at February 28, 2018
72A. (1) Where there has been an amalgamation of— (a) a company owning an industrial undertaking or a ship or a hotel with another company; or (b) a banking company […]
February 28, 2018
Published by Law@HostBooks at February 28, 2018
72. (1) Where for any assessment year, the net result of the computa- tion under the head “Profits and gains of business or profession” is a loss to the assessee, […]
February 28, 2018
Published by Law@HostBooks at February 28, 2018
71B. Where for any assessment year the net result of computation under the head “Income from house property” is a loss to the assessee and such loss cannot be or […]
February 28, 2018
Published by Law@HostBooks at February 28, 2018
71A. Where in respect of the assessment year commencing on the 1st day of April, 1993 or the 1st day of April, 1994, the net result of the computation under […]
February 28, 2018
Published by Law@HostBooks at February 28, 2018
71. (1) Where in respect of any assessment year the net result of the computation under any head of income, other than “Capital gains”, is a loss and the assessee […]
February 28, 2018
Published by Law@HostBooks at February 28, 2018
70. (1) Save as otherwise provided in this Act, where the net result for any assessment year in respect of any source falling under any head of income, other than […]
February 28, 2018
Published by Law@HostBooks at February 28, 2018
69D. Where any amount is borrowed on a hundi from, or any amount due thereon is repaid to, any person otherwise than through an account payee cheque drawn on a […]
February 28, 2018
Published by Law@HostBooks at February 28, 2018
69C. Where in any financial year an assessee has incurred any expen- diture and he offers no explanation about the source of such expenditure or part thereof, or the explanation, […]
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