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Net Profits

Legal definition for Indian law research

Definition

Net profits, clear profits after all deductions, see Watson v. Haggitt, 1928 AC 127. [s. 42, Indian Trusts Act]

Net profits, the 'net profits' means the divisible profits and are to be ascertained after deduction of excess profits tax which is payable by the assessee, CIT v. Delhi Flour Mills Co. Ltd., AIR 1959 SC 185 (188): 1959 Supp (1) SCR 28. [Excess Profits Tax Act, 1940, s. 4]

Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.

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