M/S.Lks Gold House Private Limited vs The Deputy Commissioner Of Income Tax on 18 January, 2024
M/S.Lks Gold House Private Limited vs The Deputy Commissioner Of Income Tax on
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1 - 10 of 56266 (8.85 seconds)Commissioner Of Income-Tax vs Vasan Publications P. Ltd. And Anr. on 14 March, 1985
learn". (vide Concise Oxford Dictionary).
48. The definition of "book" in section 1(1) of the Press and Registration of Books ... plan separately printed."
49. By reason of this definition, though a "book" excludes a newspaper, it would include a "pamphlet
Anshu Sahai (Huf),Jaipur vs Acit, Central Circle, Central Circle on 3 November, 2025
books
and books of account for the purpose of section 2(12A) of the IT Act, 1961.
79. The amendment to the definition ... hard disk etc., already quantified as "Books and Books
of Accounts".
82. The amended definition includes books of accounts in electronic form
Anshu Sahai (Huf), Jaipur,Jaipur vs Acit, Central Circle 2, Jaipur, Jaipur on 3 November, 2025
books
and books of account for the purpose of section 2(12A) of the IT Act, 1961.
79. The amendment to the definition ... hard disk etc., already quantified as "Books and Books
of Accounts".
82. The amended definition includes books of accounts in electronic form
Anshu Sahai (Huf), Jaipur,Jaipur vs Acit, Central Circle 2, Jaipur, Jaipur on 3 November, 2025
books
and books of account for the purpose of section 2(12A) of the IT Act, 1961.
79. The amendment to the definition ... hard disk etc., already quantified as "Books and Books
of Accounts".
82. The amended definition includes books of accounts in electronic form
Shri Naresh Jhanwar, Jaipur vs Dcit, C.C.-3, Jaipur on 17 August, 2022
under:-
"books or books of account" includes ledgers, day-books, cash books,
account-books and other books, whether kept in the written form ... which books and books of accounts includes,
ledgers, day-books, cash books, account books and other books, whether
kept in the written form
Scientific Engineering House (P) Ltd vs Commissioner Of Income Tax, Andhra ... on 1 November, 1985
comprised in "documentation
service" falls within the definition of "Book", "Plant" -
Whether the said "documentation service ... Agreement, these documents as constituting a
book would fall within the definition of "Plant". These
documents regarded collectively will have to be treated
Commissioner Of Income-Tax, ... vs Elecon Engineering Co. Ltd. on 5 February, 1974
patterns were "books" and since "books" were "plant" according to the inclusive definition of the latter word as contained ... scientific book, book of art, law book, religious book, text book, dictionary and so on but also an account book, minute book, cheque book, pocket
The Commissioner Of Income Tax vs M/S.Taj Borewells on 2 April, 2007
follows:
"(12A) "books or books of account" includes ledgers, day-books, cash books, account-books and other books, whether kept ... definition and it includes not only ledgers, day-books, cash books, account-books and other books, but also the print-outs of data stored
Commissioner Of Income-Tax vs N. Sathyanathan And Sons P. Ltd. And ... on 15 June, 1998
examining the definition held that the definition enlarges the definition of the word "plant", and the very fact that even books have been ... covered by the use of the expression "book" in the definition of "plant". The court had no occasion while considering