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2 results for “house property”+ Section 115Bclear

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Section 115W5

COMMR.OF INCOME TAX,NEW DELHI vs. M/S ELI LILLY & COMPANY (INDIA) P.LTD

C.A. No.-005114-005114 - 2007Supreme Court25 Mar 2009
Section 133ASection 192(1)Section 201(1)Section 9(1)(ii)

115B or section 115BB or section 115BBB or section 115E or section 164 or section 164A or section 167B, as the case may be, or the rate or rates of income-tax specified in this behalf in the Finance Act of the relevant year, whichever is applicable. (ii) for the purposes of deduction of tax under sections 193, 194, 194A

R & B FALCON (A) PTY LTD. vs. COMMISSIONER OF INCOME TAX

Appeal is allowed to the above extent

C.A. No.-003326-003326 - 2008Supreme Court06 May 2008
For Respondent: Commissioner of Income Tax
Section 115Section 115WSection 245Q(1)

115B? 20. FBT is payable on the value of fringe benefits provided or deemed to have been provided to employees based in India and determined on a presumptive basis in accordance with the provisions of Section 115WC of the Income-tax Act. The value of such fringe benefits is determined, inter alia, as a proportion of the total amount