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Section 2 in The Income Tax Act, 1961 [Entire Act]

member or a partner and in which he has a substantial interest (hereafter in this clause referred to as the said concern) or any payment ... benefit any income is receivable by the representative assessee (such person being hereafter in this sub-clause referred to as the "beneficiary
Union of India - Section Cites 0 - Cited by 9440

Section 271 in The Income Tax Act, 1961 [Entire Act]

which the receipt, deposit, outgoing or investment appears (such earlier assessment year hereafter in this Explanation referred to as the first preceding year) which ... deposit or outgoing or value of such investment (such amount or value hereafter in this Explanation referred to as the utilised amount) shall be treated
Union of India - Section Cites 0 - Cited by 6129
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