Income tax act india pdf
Assessee [Section 2(7)]: ‘Assessee’ means a person by whom any tax or any other sum of money is payable under this Act and includes— Every person in respect of whom any proceedings under this Act have been taken for the assessment of his income pr of the income of any other person in respect of which he is assessable or loss sustained by him or by. Get the latest Income tax laws, income tax Act, tax exemptions, tax deductions, etc Only five documents can be opened in tabs. If you continue, tabs opened first shall be closed. The Chennai Bench of the Income Tax Appellate Tribunal (Tribunal) in the case of Hyundai Motor India Limited1 (the taxpayer or HMIL), passed its judgment for the Assessment Years (AY) to inter-alia on the following grounds: Disallowance under Section 40(a)(i) of the Income-tax Act, (the Act) Taxpayer’s contention.