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Central Government Act Section 205 in The Indian Penal Code, 1860
205. False personation for purpose of act or proceeding
Central Government Act
Central Government Act Section 205(1)(b) in The Companies Act, 1956
(b) if the company has incurred any loss
Central Government Act
Central Government Act Section 205 in The Income- Tax Act, 1995
205. Bar against direct demand on assessee Where ... source under 5[ sections 192 to 194, section 194A 6[ , section 194B] 7[ , section 194BB] 8[ , section 194C] 9[ , section
Central Government Act
Central Government Act Section 205(1) in The Code Of Criminal Procedure, 1973
(1) Whenever a Magistrate issues a summons
Central Government Act
alternative by
pleader. This is expressly provided by Section 205 of the Code which
runs as follows:-
"1. Whenever ... Code. From the terms of Section 205 (1) and the
form of the summons as set out above
Calcutta High Court
charged on w. d. v. method in accordance with section
205(2) (a) of the Companies ... that date on Straight Line method in
accordance with section 205(2) (b) of the said Act.
The company
Bombay High Court
accounts in
accordance with the provisions of Section 205(2)(b) of the Companies
Act, 1956 taking into consideration extra ... purpose of ascertaining the book
profits, as contemplated in Section 205(1)(b) of the Companies
Income Tax Appellate Tribunal - Cochin
Section 115J of the Income-tax Act
read with Section 205(1)(b) of the Companies Act, 1956. The contention ... first
proviso to Sub-section (1) of Section 205 of the Companies Act, 1956
(1 of 1956), are applicable
Income Tax Appellate Tribunal - Hyderabad
assessees, it was contended that the
provisions of Section 205(1)(b) of the Companies Act, 1956,
incorporated in Section ... submitted that the object of the provisions of Section 205 itself was
to limit the declaration of dividend to current
Income Tax Appellate Tribunal - Hyderabad
first proviso to Sub-section (1) of Section 205 of the Companies Act,
1956, are applicable.
7. Referring to Clause ... proviso to Section 205(1), the first
appellate authority observed that by virtue of Clause (iii) of the
Explanation
Kerala High Court
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