Commentary - Section Wise


Section
CMV01181900 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Sale of route permits
CMV01181800 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Sale of loom hours
CMV01181701 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Alimony received from husband by way of sale of property in terms of decree of divorce
CMV01181700 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Development of amount lying to the credit of depositors upon nominee as capital receipt if nominnee is not the spouse of the depositor
CMV01181600 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Taxability of ex gratia payment to the widow or other legal heirs consequent upon injury/death
CMV01181500 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Taxability of lump sum payment in the hands of widow/legal heirs of employee
CMV01181400 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Taxation of income of artists, entertainers, sportsmen, etc., from events
CMV01181300 Section 4 - Capital or Revenue Receipt - Miscellaneous Receipts - Awards received by non-professional not liable to taxation
CMV01181200 Section 4 - Capital or Revenue Receipt - Royalty - Royalty payable in instalments
CMV01181100 Section 4 - Capital or Revenue Receipt - Royalty - Lease of land Receipt of lump sum consideration
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