Topic Summary & Scope
Back Topics Income-tax 1 Accounting CaseLaw 2 Accrual of income CaseLaw 3 Acquisition of immovable property CaseLaw 4 Acquisition of property CaseLaw 5 Act to decide CaseLaw 6 Actual cost CaseLaw 7 Add back CaseLaw 8 Addition CaseLaw 9 Additional grounds of appeal CaseLaw 10 Additional income-tax CaseLaw 11 Additional tax CaseLaw 12 Adjustment CaseLaw 13 Administration of justice CaseLaw 14 Admissible deduction CaseLaw 15 Advance ruling CaseLaw 16 Advance tax CaseLaw 17 Adventure in the nature of trade CaseLaw 18 Advertisement CaseLaw 19 Advocate engaged CaseLaw 20 Agreement CaseLaw 21 Agreement to defeat provisions of Act CaseLaw 22 Agricultural income CaseLaw 23 Agricultural land CaseLaw 24 Allowance/disallowance CaseLaw 25 Alternate remedy CaseLaw 26 Amalgamation of companies CaseLaw 27 Amendment of law CaseLaw 28 Amnesty circular CaseLaw 29 Amnesty scheme CaseLaw 30 Amortization CaseLaw 31 Amounts given as bribe CaseLaw 32 Annual value CaseLaw 33 Annuity deposit CaseLaw 34 Appeal CaseLaw 35 Appeal - second appeal CaseLaw 36 Appeal to A.A. C./Commissioner of Income-tax CaseLaw 37 Appeal to Appellate Assistant Commissioner CaseLaw 38 Appeal to Appellate Tribunal CaseLaw 39 Appeal to Appellate Tribunal CaseLaw 40 Appeal to Commissioner - Appellate Commissioner CaseLaw 41 Appeal to Commissioner of income tax CaseLaw 42 Appeal to Supreme Court CaseLaw 43 Appellate Tribunal, powers of CaseLaw 44 Approbate and reprobate CaseLaw 45 Assessment CaseLaw 46 Assessment - re-assessment CaseLaw 47 Assets, transfer of CaseLaw 48 Association of persons CaseLaw 49 Auditing CaseLaw 50 Avoidance of double taxation CaseLaw 51 Award not made rule of Court CaseLaw 52 Bad debt CaseLaw 53 Balancing charge CaseLaw 54 Banking Company CaseLaw 55 Benami CaseLaw 56 Benami transaction CaseLaw 57 Benefits CaseLaw 58 Best judgment assessment CaseLaw 59 Bonus CaseLaw 60 Borrowed capital CaseLaw 61 Brokerage,1377 CaseLaw 62 Burden of proof CaseLaw 63 Business CaseLaw 64 Business expenditure CaseLaw 65 Business expenditures - adventure CaseLaw 66 Business income CaseLaw 67 Business loss CaseLaw 68 Capital asset CaseLaw 69 Capital expenditure CaseLaw 70 Capital gain CaseLaw 71 Capital loss CaseLaw 72 Capital loss or revenue loss CaseLaw 73 Capital or revenue expenditure CaseLaw 74 Capital or revenue expenditure - receipt CaseLaw 75 Capital receipt CaseLaw 76 Capital, computation of CaseLaw 77 Capitalisation CaseLaw 78 Carry forward and set off CaseLaw 79 Cash compensatory support CaseLaw 80 Cash credit CaseLaw 81 Casual and non-recurring receipt CaseLaw 82 Ceiling on expenditure contribution CaseLaw 83 Central Board of Direct Taxes CaseLaw 84 Central Board of Revenue CaseLaw 85 Change in management CaseLaw 86 Change of law CaseLaw 87 Charge of tax CaseLaw 88 Charitable institution/purpose CaseLaw 89 Charitable purposes CaseLaw 90 Charitable purposes/trust CaseLaw 91 Charitable trust CaseLaw 92 Circular CaseLaw 93 Civil suit CaseLaw 94 Co-ownership CaseLaw 95 Collaboration agreement CaseLaw 96 Collection of tax at source CaseLaw 97 Commercial expediency CaseLaw 98 Commission CaseLaw 99 Commission, payment of CaseLaw 100 Company CaseLaw 101 Compensation CaseLaw 102 Compensation CaseLaw 103 Computation of income CaseLaw 104 Concealment of income CaseLaw 105 Concept of CaseLaw 106 Conflict of opinion CaseLaw 107 Contention CaseLaw 108 Contention not raised CaseLaw 109 Contention/objection not raised CaseLaw 110 Contingent liability CaseLaw 111 Contract CaseLaw 112 Cooperartive society CaseLaw 113 Corporate entity CaseLaw 114 Costs CaseLaw 115 Credit CaseLaw 116 Customs duty CaseLaw 117 Damages CaseLaw 118 Death of assessee CaseLaw 119 Death of partner CaseLaw 120 Debenture CaseLaw 121 Decision of High Court, effect CaseLaw 122 Declared rate of profit CaseLaw 123 Deduction CaseLaw 124 Deduction of tax at source CaseLaw 125 Deemed income CaseLaw 126 Deeming provisions CaseLaw 127 Delay in filing return CaseLaw 128 Deposit CaseLaw 129 Deposit call receipt CaseLaw 130 Depreciation CaseLaw 131 Development rate ,1397 CaseLaw 132 Development rebate CaseLaw 133 Development rebate/ allowance,1644 CaseLaw 134 Difference of Acts CaseLaw 135 Disallowance CaseLaw 136 Discretion of Commissioner CaseLaw 137 Diversion of income CaseLaw 138 Dividend CaseLaw 139 Doctrine of merger CaseLaw 140 Doctrine of mutuality CaseLaw 141 Docuoientary evidence CaseLaw 142 Donation CaseLaw 143 Double taxation CaseLaw 144 Double taxation relief CaseLaw 145 Draft assessment order CaseLaw 146 Eligible business on profession CaseLaw 147 Embezzlement CaseLaw 148 Entertainment expenditure CaseLaw 149 Erroneous action CaseLaw 150 Estimate of income CaseLaw 151 Estimate of sale CaseLaw 152 Estoppel CaseLaw 153 Etnertainment expenditure CaseLaw 154 Evasion of tax CaseLaw 155 Ex gratia payment CaseLaw 156 Excise duty CaseLaw 157 Exemption CaseLaw 158 Exemption and non-liability, difference CaseLaw 159 Expenditure on guest house CaseLaw 160 Expenditure on repair and renovation CaseLaw 161 Expenses on higher studies CaseLaw 162 Export CaseLaw 163 Export turnover CaseLaw 164 Extra shift allowance CaseLaw 165 Failure to appoint Judicial Member CaseLaw 166 Family settlement CaseLaw 167 Fiction of law CaseLaw 168 Financial company CaseLaw 169 Financial corporation CaseLaw 170 Finding of fact CaseLaw 171 Fine and penalties CaseLaw 172 Firm CaseLaw 173 Firm, registration of CaseLaw 174 Firm/comp CaseLaw 175 Firm/company CaseLaw 176 Fluctuation in rate of exchange CaseLaw 177 Foreign exchange CaseLaw 178 Foreign tour expenses CaseLaw 179 Garnishee CaseLaw 180 General principle CaseLaw 181 Gift CaseLaw 182 Goodwill CaseLaw 183 Gratuity CaseLaw 184 Gross profit rate CaseLaw 185 Guest house CaseLaw 186 Guest house expenditure CaseLaw 187 Hindu undivided family CaseLaw 188 Hire purchase agreement CaseLaw 189 Hospital CaseLaw 190 Hotel CaseLaw 191 Hotel business CaseLaw 192 Inaugural expenses CaseLaw 193 Incentive bonus CaseLaw 194 Income CaseLaw 195 Income from business CaseLaw 196 Income from other sources CaseLaw 197 Income from other/undisclosed sources CaseLaw 198 Income from property CaseLaw 199 Income from undisclosed income CaseLaw 200 Income from undisclosed source CaseLaw 201 Income from undisclosed/other sources CaseLaw 202 Income or capital CaseLaw 203 Income year etc. CaseLaw 204 Income-tax Authorities, powers of CaseLaw 205 Income-tax proceedings CaseLaw 206 Indenture obligation CaseLaw 207 Indian concern, meaning of CaseLaw 208 Industrial company CaseLaw 209 Industrial concern CaseLaw 210 Instructions CaseLaw 211 Insurance CaseLaw 212 Insurance business CaseLaw 213 Insurance company CaseLaw 214 Intention CaseLaw 215 Intention to carry on business CaseLaw 216 Interest CaseLaw 217 Interest and penalty, waiver of CaseLaw 218 Interpretation of law - order CaseLaw 219 Interpretation of statutes CaseLaw 220 Intervention CaseLaw 221 Investment allowance CaseLaw 222 Investment company CaseLaw 223 Investment deposit/allowance CaseLaw 224 Judgment CaseLaw 225 Jurisdiction CaseLaw 226 Laches CaseLaw 227 Land appurtenant thereto CaseLaw 228 Lease CaseLaw 229 Legal expenses/professional fee, CaseLaw 230 Legal representatives CaseLaw 231 Legislative powers CaseLaw 232 Lifting of corporate veil CaseLaw 233 Lifting of veil of incorporation CaseLaw 234 Limitation CaseLaw 235 Liquor business CaseLaw 236 Litigation expenses CaseLaw 237 Loss CaseLaw 238 Lottery CaseLaw 239 Mandi tax CaseLaw 240 Manufacturing CaseLaw 241 Medical cxpcnses CaseLaw 242 Mens rea CaseLaw 243 Mercantile system of accounting CaseLaw 244 Mesne profit CaseLaw 245 Method of impost CaseLaw 246 Minor CaseLaw 247 Moneys payable, meaning CaseLaw 248 Mortgage CaseLaw 249 Motor vehicles, use of CaseLaw 250 Mutual concern CaseLaw 251 Natural justice, principle of CaseLaw 252 Nature of transaction/receipt CaseLaw 253 Net wealth CaseLaw 254 New industrial understanding CaseLaw 255 New industrial undertaking CaseLaw 256 Newly-established industrial concern,1618 CaseLaw 257 Nidhi CaseLaw 258 Non-appearance of counsel CaseLaw 259 Non-industrial undertaking CaseLaw 260 Non-resident CaseLaw 261 Notice CaseLaw 262 Obsolescence CaseLaw 263 Obsolescence allowance CaseLaw 264 Offences and penalties, 1.669 CaseLaw 265 Offences and prosecution CaseLaw 266 Opinion, change of CaseLaw 267 Order CaseLaw 268 Other sources CaseLaw 269 Owner CaseLaw 270 Partnership CaseLaw 271 Payment of excise duty CaseLaw 272 Pecuniary jurisdiction CaseLaw 273 Penalty CaseLaw 274 Penalty/fine CaseLaw 275 Pension CaseLaw 276 Perquisite CaseLaw 277 Personal effects CaseLaw 278 Plant CaseLaw 279 Plant; meaning of CaseLaw 280 Powers of Appellate Tribunal CaseLaw 281 Powers of Commissioner of Income tax CaseLaw 282 Powers of Commissioner of Income tax (Appeal) CaseLaw 283 Powers of High Court CaseLaw 284 Powers of Income-tax Authorities CaseLaw 285 Powers of Income-tax Officer CaseLaw 286 Powers of Tribunal CaseLaw 287 Practice and procedure CaseLaw 288 Precedent CaseLaw 289 Premia CaseLaw 290 Presents CaseLaw 291 Presumptive tax CaseLaw 292 Presumptive tax regime CaseLaw 293 Previous year CaseLaw 294 Principle of mutuality CaseLaw 295 Priority industry CaseLaw 296 Proceedings, nature of CaseLaw 297 Profession CaseLaw 298 Professional income CaseLaw 299 Profit CaseLaw 300 Property, value of CaseLaw 301 Provident fund CaseLaw 302 Publicity expenditures CaseLaw 303 Purchase of immovable property CaseLaw 304 Purchase of property CaseLaw 305 Purchase of property by Government CaseLaw 306 Purchase tax CaseLaw 307 Quashing of prosecution CaseLaw 308 Question not raised below CaseLaw 309 Question of fact CaseLaw 310 Re-assessment CaseLaw 311 Re-opening cf case CaseLaw 312 Reassessment CaseLaw 313 Rebate CaseLaw 314 Recalling of order CaseLaw 315 Recovery of tax CaseLaw 316 Recovery of Tax/Revenue CaseLaw 317 Recovery/charge of tax CaseLaw 318 Recovery/collection of tax CaseLaw 319 Rectification CaseLaw 320 Rectification of mistake CaseLaw 321 Reference CaseLaw 322 Reference to wrong provisio CaseLaw 323 Refund CaseLaw 324 Registration of firm CaseLaw 325 Reimbursement CaseLaw 326 Rejection of account CaseLaw 327 Remand CaseLaw 328 Remand of case CaseLaw 329 Remission of liability CaseLaw 330 Remuneration CaseLaw 331 Remuneration/benefit/amenity CaseLaw 332 Reopening of assessment CaseLaw 333 Repairing charges CaseLaw 334 Repairing expenditure CaseLaw 335 Replacement of motors CaseLaw 336 Representative assessee CaseLaw 337 Res judicata CaseLaw 338 Reserves CaseLaw 339 Restitution CaseLaw 340 Retained income CaseLaw 341 Return CaseLaw 342 Return riled by liquidator CaseLaw 343 Revenue expenditure CaseLaw 344 Revenue income CaseLaw 345 Revenue receipt CaseLaw 346 Review CaseLaw 347 Revised return CaseLaw 348 Revision CaseLaw 349 Royalty CaseLaw 350 Salami or Pagadi receipt CaseLaw 351 Salary CaseLaw 352 Salary/remuneration CaseLaw 353 Sale CaseLaw 354 Sale of shares CaseLaw 355 Sales tax liability CaseLaw 356 Scientific research CaseLaw 357 Search and seizure CaseLaw 358 Self-asessment CaseLaw 359 Self-assessment scheme CaseLaw 360 Seller CaseLaw 361 Set off CaseLaw 362 Setting up of business CaseLaw 363 Settlement of cases CaseLaw 364 Sides tax CaseLaw 365 Similar matter CaseLaw 366 Social welfare CaseLaw 367 Special audit CaseLaw 368 Special deduction CaseLaw 369 Speculation CaseLaw 370 Speculative business CaseLaw 371 Speculative transaction CaseLaw 372 Sponsorship CaseLaw 373 Statutory impost CaseLaw 374 Stay CaseLaw 375 Stay of collection of tax CaseLaw 376 Stay of recovery CaseLaw 377 Stipulation CaseLaw 378 Stock-in-trade CaseLaw 379 Struggling CaseLaw 380 Subsidy CaseLaw 381 Succession CaseLaw 382 Summons CaseLaw 383 Surcharge CaseLaw 384 Surtax CaseLaw 385 Tariff computation of income CaseLaw 386 Tax Clearance Certificate CaseLaw 387 Tax duty, cess or fee CaseLaw 388 Taxation CaseLaw 389 Technical know-how CaseLaw 390 Technical service p CaseLaw 391 Total income CaseLaw 392 Trading CaseLaw 393 Transaction CaseLaw 394 Transfer of assets CaseLaw 395 Transfer of assets/cases CaseLaw 396 Transfer of shares CaseLaw 397 Travel expenses CaseLaw 398 Travelling expenditure CaseLaw 399 Travelling expenses CaseLaw 400 Trial production" and "Commercial production" ---Distinction CaseLaw 401 Trust CaseLaw 402 Trustee CaseLaw 403 Unabsorbed depreciation CaseLaw 404 Understatement CaseLaw 405 Undervaluation of property CaseLaw 406 Underwriting commission CaseLaw 407 Unexplained investment CaseLaw 408 Valuation CaseLaw 409 Valuation of stock CaseLaw 410 Valuntary retirement scheme CaseLaw 411 Venture in the nature of trade or business CaseLaw 412 Voluntary disclosure of income CaseLaw 413 Voluntary disclosure of income scheme CaseLaw 414 Voluntary disclosure scheme CaseLaw 415 Waiver of irregularity CaseLaw 416 WAPDA Bond CaseLaw 417 Weighted deduction CaseLaw 418 Withdrawal of approval of expenditure CaseLaw 419 Writ CaseLaw 420 Written down value CaseLaw