| CMV01149800 | Section 4 - Charge of Income Tax - Charge of Tax to be Subject to Provisions of Act - Interest on deposit for opening letter of credit for purchase of plant and machinery is capital in nature |
| CMV01149801 | Section 4 - Charge of Income Tax - Charge of Tax to be Subject to Provisions of Act - Interest accrued on NPA (Non-performing assets), whether taxable |
| CMV01149700 | Section 4 - Charge of Income Tax - Charge of Tax to be Subject to Provisions of Act - Subject to provisions of Act |
| CMV01149600 | Section 4 - Charge of Income Tax - Rate of Tax as Prescribed by Central Act - Question of applicable rate where Finance Act not passed on first April of relevant assessment year |
| CMV01149500 | Section 4 - Charge of Income Tax - Rate of Tax as Prescribed by Central Act - Su charge is part of tax itself |
| CMV01149400 | Section 4 - Charge of Income Tax - Rate of Tax as Prescribed by Central Act - Prescription of slab rates in annual Finance Act is constitutionally valid |
| CMV01149300 | Section 4 - Charge of Income Tax - Rate of Tax as Prescribed by Central Act - Harshness or excessiveness of rate of tax not an invalidating circumstance |
| CMV01149200 | Section 4 - Charge of Income Tax - Rate of Tax as Prescribed by Central Act - Scope of Finance Act vis-a-vis Income Tax Act |
| CMV01149100 | Section 4 - Charge of Income Tax - Rate of Tax as Prescribed by Central Act - Rate of tax to be as per Finance Act |
| CMV01149000 | Section 4 - Charge of Income Tax - Charging of Tax for an Assessment Year - Fraudulent withdrawal of fund from government exchequer |