income tax return, accounts or documents is prima facie inadmissible, shall be disallowed.
8. While elaborating on this provision, Central Board of Direct Taxes Circular ... Board in the light of the recommendations of the "Tax Reforms Committee" headed by Prof Raja J. Chelliah and it has been decided
Quartz Clocks. Note was taken of the Report of the Tax Reforms Committee chaired by Professor Raja Chelliah. Final Report Part I, Chapter 4, Para
then Finance
Minister explained that the service tax was being introduced on the
recommendation of the Tax Reforms Committee - Dr. Raja Chelliah
Committee on tax ... reforms - which had recommended imposition of tax on
services as a measure for broadening the base of indirect taxes. He
observed that service sector accounted
cited.,
1.2 The Wealth Tax Act, 1957 (which was extended to J&K) Is
a 'net wealth tax' Act imposed upon ... Affairs and the discussion by Kaldor in his book "Indian Tax
Reforms". Dealing with the deductions which are allowed
under the Wealth Tax
some of our taxpayers have converted children into tax shelters for their fathers. The tax law provides for clubbing of income from gifts given ... parent for tax purposes is in vogue in a number of countries."
16. The interim report on Tax Reforms for December, 1991, submitted
Union Of India vs Cosmo Films Limited on 28 April, 2023
Author: S. Ravindra Bhat
appellant, that in 1991 the
Government of India appointed a Tax Reform Committee under the Chairmanship
of Dr. Chelliah. The recommendations made by the Tax ... Reform Committee were
accepted and the service tax was introduced in the budget for the year 1994-
1995 through the Finance Act, 1994 under
Reform Flour Mills (Pvt.) Ltd. vs Commissioner Of Income-Tax on 14 May, 1971
Equivalent citations: [1973]88ITR150(CAL)
Author: A.N. Sen
Bench ... This is a reference under Section 66(2) of the Indian Income-tax Act, 1922. The question referred under the direction of this court
full.
6. Aggrieved by the order of the Commissioner of Income-tax (Appeals), the Revenue filed further appeal before the Tribunal which has been dismissed ... Board in the light of the recommendations of the Tax Reforms Committee headed by Prof. Raja J. Chelliah
Section 43B was, therefore, clearly aimed at curbing the activities of
those tax-payers, who did not discharge their statutory liability of
payment of excise ... years. The Central Government
then constituted the Kelkar Committee, to suggest tax reforms. The report suggested
amendments inter alia, to Section 43B . The relevant extract
