Performing Specific Services - Definition - Law Dictionary Home Dictionary Definition performing-specific-services

Definition :

Performing specific services, with reference to a trade, professional or similar association, the 'performing of specific services' under s. 10(6) of the Indian Income Tax Act, 1922, means confirming on its members some tangible benefit which otherwise would not be available to them as such, except for payment received by the association in respect of those services, Commissioner of Income Tax v. Calcutta Stock Exchange Association Ltd., AIR 1951 SC 763 (768): (1959) Supp 2 SCR 459.