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V.D. M. R. M. M. R. M. Muthiah Chettiar vs Commissioner Of Income-Tax, Madras on 14 February, 1969
cites
Section 2 in Income Tax Rules, 1962 [Entire Act]
Section 4 in Income Tax Rules, 1962 [Entire Act]
Income Tax Rules, 1962
Section 16 in Income Tax Rules, 1962 [Entire Act]
Section 22 in Income Tax Rules, 1962 [Entire Act]
Section 23 in Income Tax Rules, 1962 [Entire Act]
Section 59 in Income Tax Rules, 1962 [Entire Act]
Section 60 in Income Tax Rules, 1962 [Entire Act]
C.R. Nagappa vs Commissioner Of Income-Tax, Mysore on 15 December, 1966
the total income of the previous year of every individual,
Hindu undivided family, Company and local authority and of
every firm and other association of persons or the partners
of the firm or the members of the association individually
was charged to tax for that year in accordance with, and
subject to the provisions of the act at any rate or rates
prescribed by the Finance Act. "Total income" was defined
in s. 2(15) as meaning "total amount of income, profits and
gains referred to in sub-s. (1) of section 4 computed in the
manner laid down in this Act." Section 4(1) set out the
method of computation of total income : it enacted
(1) Subject to the provisions of this Act,
the total income of any previous year of any
person includes all income, profits and gains
from whatever source derived which--