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885/CBDT -
27-9-1975
whole of the profits of a non-resident, accruing or arising from a business connection in India is not deemed to accrue or arise in India, and it is only that portion of the profits which can reasonably be attributed to the operations of business carried out in India, which is liable to income-tax.
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Circular : No. 23/75 -
25-9-1975
Public Deposits - Acceptance of ‑ Scope and provision of Companies (Acceptance of Deposits) Rules, 1975
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884/CBDT -
25-9-1975
Whether the transactions entered into by two or more persons is a joint venture will depend upon the facts of each case to be interpreted in the light of the decisions of the Supreme Court referred to above
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882/CBDT -
25-9-1975
whether in a case where a firm has received as well as paid interest to a partner, it is the gross interest paid by the firm to the partner or the net interest (i.e. the gross interest paid by the firm to the partner minus the interest paid by the partner to the firm) will be added back under the provisions of section 40(b) of the Income-tax Act, 1961, in computing the income of the firm.
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881/CBDT -
25-9-1975
A partner in a registered firm will be entitled to deduction u/s 35 of the Income-tax Act, 1961 for contributions to approved Scientific Research Institutions etc. made by him from his share of profits in the firm.
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879/CBDT -
25-9-1975
Income-tax Officers should record a confidential note in the order sheet in all cases where the income returned by the assessee is less than 80% of the income assessed
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Circular : No. 21/75 -
24-9-1975
Appointment of - Whether branch audits of Indian companies and audit of Indian business accounts of foreign companies are to be included while calculating specified number in terms of Explanation I to sub‑sections (1B) and (1C)
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883/CBDT -
24-9-1975
where a capital asset, being property held under trust wholly for charitable or religious purposes is transferred and the whole or any part of the net consideration is utilised for acquiring another capital asset
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178/1975 -
23-9-1975
Donation to Prime Minister's National Relief Fund [sub-clause (iiia) of clause (a) of sub-section (2)] - Money order coupons to be treated as sufficient evidence of donation
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Circular : No. 20/75 -
22-9-1975
Intimation to Registrar required to be given by auditor under sub-section (1C) should be in any particular form and whether it is to be registered by Registrar and any fee is to be charged
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878/CBDT -
22-9-1975
The account figures are normally compiled with reference to classification shown on challans
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877/CBDT -
18-9-1975
Special-tax on the gross amount of interest received by or accruing to the Scheduled Banks on loans and advances made in India
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177/1975 -
15-9-1975
Amendments at a glance , Provisions explained
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Circular: No. 18/75, -
12-9-1975
Inspection can be extended to documents in connection with appointment of former managing agents
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Circular : No. 19/75, -
12-9-1975
Appointment of firm or body corporate to office or place of profit under the company ‑ Contravention of sub‑section (1) ‑ Instance of
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758/CBDT -
11-9-1975
whether the term 'house' which is not defined in the Estate Duty Act or in the Wealth-tax Act, would include land whcih is appurtenant to the house.
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Letter : No. 32/17/75‑CL‑III, -
9-9-1975
Deemed Public Company
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876/CBDT -
6-9-1975
remittance of head-office expenses
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875/CBDT -
5-9-1975
Allowability of such interest u/s 37(1) - interest @ 8% on deferred dividend.
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874/CBDT -
4-9-1975
(a) whether expenditure incurred on purchase of raw materials and payment of wages will qualify for weighted deduction within the meaning of section 35B; and (b) whether drafting of labour for execution of such a contract locally or abroad would make any difference in the claim for weighted deduction.
