10 2 And 53 - Law Dictionary Search Results
Necessary party, Proper party
Hirachand Kundanmal v. Municipal Corporation of Greater Bombay, (1992) 2 SCC 524 (528). [C.P.C. 1908, O. 1, R. 10 (2)]
Newspaper establishment
the person making the representation in relation to his representation as has been specifically provided for in s. 10(2), the recommendations and the order made thereon alone indicate the criteria to be adopted by the Board for
Installed
meaning of the expression, C.I.T. v. Mir Mohd Ali, AIR 1964 SC 1693 (1697). [Income Tax Act, s. 10(2)]
Keep your definitions linked to case research
Stowing expenses
v. Kirkend Coal Co. Ltd., AIR 1970 SC 1586 (1587): (1970) 3 SCC 867. [Income-tax Act, 1922, s. 10(2)(xx)]
Revenue expenditure
expenditure, Assam Bengal Cement Co. Ltd. v. CIT, AIR 1955 SC 89 (96). [Income Tax Act, 1922, s. 10(2) (xv)]
Wholly and exclusively for purposes of such business
v. Travancere Sugar and Chemicals Ltd., AIR 1973 SC 982 (986). [Income Tax Act (11 of 1922), s. 10(2) (xv)]
In the opinion of the custodian
v. Rabia Bai, (1976) 4 SCC 270: AIR 1976 SC 2557. [Administration of Evacuee Property Act, 1950, s. 10(2)(n)]
For the purpose of the business
SPG & WVG Mills Ltd., (1971) 3 SCC 344: AIR 1972 SC 19 (21). [Income-tax Act, 1922, s. 10(2) (xv)] For the purpose of the business, The expression 'for the purpose of the business' is wider in
Expenditure
out or away' and is something which is gone irretrievably, Indian Molasser Co. v. C.I.T., AIR 1959 SC 1049 (1058). [Income-tax Act, 1922, s. 10(2)(xv)]
Depreciation
World Dictionary), Income Tax Commissioner v. Alps Theatre, AIR 1967 SC 1437 (1439). [Income Tax Act, 1922, s. 10(2)(vi)] It represents the diminution in value of a capital asset when applied to the purpose of making profit
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