Statute Search
| Read | Name | Section | Definition | Cases |
| Read | Excess Profits Tax Act 1940 | 1 | Short title, extent and commencement | Cases |
| Read | Excess Profits Tax Act 1940 | 2 | Definitions | Cases |
| Read | Excess Profits Tax Act 1940 | 3 | Excess profits tax authorities | Cases |
| Read | Excess Profits Tax Act 1940 | 4 | Subject to the provisions | Cases |
| Read | Excess Profits Tax Act 1940 | 5 | Application of Act | Cases |
| Read | Excess Profits Tax Act 1940 | 6 | Standard profits | Cases |
| Read | Excess Profits Tax Act 1940 | 7 | Relief on occurrence of deficiency of profits | Cases |
| Read | Excess Profits Tax Act 1940 | 8 | Successions and amalgamations | Cases |
| Read | Excess Profits Tax Act 1940 | 9 | Inter-connected companies | Cases |
| Read | Excess Profits Tax Act 1940 | 10 | Artificial transactions | Cases |
| Read | Excess Profits Tax Act 1940 | 11 | Relief in respect of double excess profits taxation | Cases |
| Read | Excess Profits Tax Act 1940 | 12 | Allowance of excess profits tax in computing income for income-tax purposes | Cases |
| Read | Excess Profits Tax Act 1940 | 13 | Issue of notice for assessment | Cases |
| Read | Excess Profits Tax Act 1940 | 14 | Assessments | Cases |
| Read | Excess Profits Tax Act 1940 | 15 | Profits escaping assessments | Cases |
| Read | Excess Profits Tax Act 1940 | 16 | Penalties | Cases |
| Read | Excess Profits Tax Act 1940 | 17 | Appeals | Cases |
| Read | Excess Profits Tax Act 1940 | 18 | Appeal to Commissioner against Appellate Assistant Commissioner's orders imposing penalties or enhancing assessments or penalties | Cases |
| Read | Excess Profits Tax Act 1940 | 19 | Power of revision | Cases |
| Read | Excess Profits Tax Act 1940 | 20 | Rectification of mistakes | Cases |
| Read | Excess Profits Tax Act 1940 | 21 | Application of provisions of Act XI of 1922 | Cases |
| Read | Excess Profits Tax Act 1940 | 22 | Income-tax papers to be available for the purposes of this Act | Cases |
| Read | Excess Profits Tax Act 1940 | 23 | Failure to deliver returns or statements | Cases |
| Read | Excess Profits Tax Act 1940 | 24 | False statement and declaration | Cases |
| Read | Excess Profits Tax Act 1940 | 25 | Institution of proceedings and composition of offences | Cases |
| Read | Excess Profits Tax Act 1940 | 26 | Power of Central Board of Revenue to grant relief in special cases | Cases |
| Read | Excess Profits Tax Act 1940 | 27 | Power to make rules | Cases |
| Read | Excess Profits Tax Act 1940 | 7-A | Special provision for chargeable accounting period falling partly before and partly after the end of March, 1941 | Cases |
| Read | Excess Profits Tax Act 1940 | 10-A | Transactions designed to avoid or reduce liability to excess profits tax | Cases |
| Read | Excess Profits Tax Act 1940 | 11-A | Agreement for avoidance of double taxation in Pakistan and India | Cases |
| Read | Excess Profits Tax Act 1940 | 14-A | Power to make provisional assessments | Cases |
| Read | Excess Profits Tax Act 1940 | 21-A | Application of Income-tax Act before 15th day of August 1947, with certain modifications | Cases |
| Read | Excess Profits Tax Act 1940 | 26-A | Further powers of Central Board of Revenue to grant certain relief | Cases |
| Read | Excess Profits Tax Act 1940 | Preamble | Preamble | Cases |
| Read | Excess Profits Tax Act 1940 | 1ST SCHED | Rules for the computation of profits for purposes of Excess Profits Tax | Cases |
| Read | Excess Profits Tax Act 1940 | 2ND SCHED | Rules for computing the average amount of capital | Cases |
| Read | Excess Profits Tax Act 1940 | 3RD SCHED | Rules for determining the amount of capital held by a company through other companies | Cases |
For more information about Caselaw Search, please contact info@pljlawsite.com