ITR'S TRIBUNAL TAX REPORTS (ITR (TRIB))
SUBJECT INDEX TO CASES REPORTED IN THIS PART ----Deduction--R and D expenses--Assessee not making claim in return but making during course of assessment proceedings--Matter remanded--Income-tax Act, 1961-- Krishak Bharati Co-operative Ltd. v. Addl. CIT (Delhi) . . . 527
----Concealment of income--Notice--Assessee responding to notice--Typographical error in notice would not render it invalid--Income-tax Act, 1961, s. 271(1)(c)-- SVC Projects P. Ltd. v. Joint CIT (Visakhapatnam) . . . 552Wealth-tax --Valuation of property--Assessing Officer adopting value according to Departmental Valuation Officer's report--Sale price best indicator for valuing property--Value declared in Form No. 37-I approved by competent authorities--Proper--Wealth-tax Act, 1957-- Asst. CWT v. Gujarat Lease Financing Ltd. (Ahmedabad) . . . 575
SECTIONWISE INDEX TO CASES REPORTED IN THIS PART
Income-tax Act, 1961 :
----Business expenditure--Insurance premium--Has nexus with assessee's business--Allowable-- Krishak Bharati Co-operative Ltd. v. Addl. CIT (Delhi) . . . 527 -- --Deduction of tax at source--Business expenditure--Disallowance under section 40(a)(ia)--Commission paid to non-resident agents--Income not arising in India--Section 40(a)(ia) does not apply-- Deputy CIT v. Divi's Laboratories Ltd. (Hyderabad) . . . 501
Income-tax Rules, 1962 : .......
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