H Dictionary
His income
His income, The words 'his income' in s. 139, sub-s. (1) of the Income Tax Act, 1961 must include every item of income which goes to make up his total income assessable under the Act. The amounts representing the shares of the spouse and minor child in the profits of the partnership firm would be part of 'his income' for the purpose of assessment to tax and would have to be shown in the return of income filed by him, Commissioner of Income Tax v. P.K. Kochammu Amma Peroke, AIR 1980 SC 2114: (1981) 1 SCC 241: (1981) 1 SCR 781. [Income-tax Act, 1961, s. 139(1)]...
His own occupation
His own occupation, the expression 'his own occu-pation' as occurring in sub-clause (i) of clause (a) of sub-section (3) is not to be assigned a narrow meaning. It has to be read liberally and given a practical meaning 'His own occupation' does not mean occupation by the landlord alone and as an Individual [See H.P. Urban Rent Control Act, 1987], Kailash Chand v. Dharamdass, (2005) 5 SCC 375.means occupation of himself and all persons who are dependent on him, Institute of Radio Technology v. Pandurang Baburao, AIR 1946 Bom 212: ILR 1945 Bom 1038; see also Dwarkaprasad v. Niranjan, (2003) 4 SCC 549....
His return of income
His return of income, the expression 'his return of income' occurring in Rule 5 of the U.P. Agricultural Income Tax Rules, 1949 would apply to any of the returns contemplated under s. 15 of the U.P. Agricultural Income Tax Act, 1948, namely, (1) a return filed in pursuance of the general notice issued and published by the Collector under s. 15(1), (2) a return filed by the Principal Officer of a Company under s. 15(2) read with Rule 21, (3) a return filed in pursuance of individual notice served upon an assesses by the Assessing Authority under s. 15(3), and (4) a return or a revised return filed by an assesses under s. 15(4), provided that in the first three cases the return is filed within the time specified in the notice or the rule or within the extended time granted by the Assessing Authority and in the last case the revised return is filed on account of discovery of a wrong statement in the previous return and is filed before the assessment is complete, Delhi Cloth & General Mill...
His testibus
His testibus (these being witnesses), a phrase anciently added in deeds, after in cujus rei testimonium. The deed was read in the presence of witnesses, and their names were then written down. The phrase is not now inserted....
Homodynamic
Homodynamous...
Homodynamous
Pertaining to or involving homodynamy as successive or homodynamous parts in plants and animals...
Homodynamy
The homology of metameres See Metamere...