Deemed To Received - Definition - Law Dictionary Home Dictionary Definition deemed-to-received

Definition :

Deemed to received, the expression 'deemed to be received' in, s. 4(a)(1) of the Income-tax Act, 1922 only means deemed by the provisions of the Act to be received, Keshao Mills Ltd. v. C.I.T., AIR 1953 SC 167 (191): (1953) SCR 950. [Income-tax Act, 1922, s. 4(1)(a)]

See also Indermani Jatia v. C.I.T., AIR 1959 SC 82.