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Section 10 in The Income Tax Act, 1961 [Entire Act]

June, 2001 in a foreign country in respect of the purchase outside India of raw materials or components or capital plant and machinery ... this item, "purchase of capital plant and machinery" includes the purchase of such capital plant and machinery under a hire-purchase agreement or a lease
Union of India - Section Cites 0 - Cited by 5612

Section 2 in The Motor Vehicles Act, 1988 [Entire Act]

motor vehicles; or (d) in the business of hypothecation, leasing or hire-purchase of motor vehicle; (9) driver includes, in relation to a motor vehicle ... relation to a motor vehicle which is the subject of a hire-purchase, agreement, or an agreement of lease or an agreement of hypothecation
Union of India - Section Cites 0 - Cited by 2545

Article 286 in Constitution of India [Constitution]

authorises the imposition of,-- (a) a tax on the sale or purchase of goods declared by Parliament by law to be of special importance ... aspects of the tax on the delivery of goods under a hire-purchase agreement or any other system of payment by installments, as well
Constitution Article Cites 5 - Cited by 1479

Article 366 in Constitution of India [Constitution]

nature of an excess profits tax; (29A) "tax on the sale or purchase of goods" includes-- (a) a tax on the transfer, otherwise than ... works contract; (c) a tax on the delivery of goods on hire-purchase or any system of payment by installments
Constitution Article Cites 0 - Cited by 1333

Section 47 in The Motor Vehicles Act, 1988 [Entire Act]

case where a motor vehicle is held under a hire-purchase, lease or hypothecation agreement, an application under this sub-section shall be accompanied ... records. (3) Where a motor vehicle is held under a hire-purchase or lease or hypothecation agreement, the registering authority shall, after assigning the vehicle
Union of India - Section Cites 0 - Cited by 664
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