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Ess Aar Exports vs Income-Tax Officer on 12 May, 2005

possible, statutes authorize substituted service and such service attributes constructive knowledge of the assessee. To attribute such constructive knowledge, the substituted service must ... enough." 13. It is clear from above that constructive knowledge of notice can be attributed to the assessee if service, has been effected
Income Tax Appellate Tribunal - Delhi Cites 14 - Cited by 3 - Full Document

Capt. K.C. Saigal vs Income-Tax Officer on 17 April, 1995

scientific knowledge. In the present case, it has been clearly demonstrated by the assessee that he is furnishing information concerning commercial and scientific knowledge, experience ... doubt that services involving the specialised knowledge, experience and skill in the field of constructional operation are 'technical services'. The cases relied upon
Income Tax Appellate Tribunal - Delhi Cites 20 - Cited by 11 - Full Document

Vishwa Dharmayatan Trust vs Deputy Director Of Income-Tax on 13 October, 1995

growth of advancement and diffusion of knowledge on all subjects including Indian Philosophy and Mythology. To construct buildings and maintaining Dharamsalas, Sarais, Pios for public ... tenanted premises. Another object of the Trust appears to be construct buildings, maintain Dharamsalas, Sarais, Piaos for public use or benefit and which shall
Income Tax Appellate Tribunal - Delhi Cites 31 - Cited by 4 - Full Document

O.N.G.C. vs Commissioner Of Income-Tax on 8 September, 1989

clause, "technician" means a person having specialised knowledge and experience in- (i) constructional or manufacturing operations, or in mining or in the generation ... Central Government may, having regard to the availability of Indians having specialised knowledge and experience therein, the needs of the country and other relevant circumstances
Income Tax Appellate Tribunal - Delhi Cites 18 - Cited by 2 - Full Document
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