1922 - Law Dictionary Search Results
Wholly and exclusively
Wholly and exclusively, the expression 'wholly and exclusively' used in s. 10(2)(xv) of the Income Tax Act, 1922 does not mean 'necessarily'. Ordinarily it is for the assessee to decide whether any expenditure should be incurred
Individual
C.I.T. v. Om Prakash, (1999) 6 SCC 349. The words 'individual' in s. 3 of the Income-tax Act, 1922 includes with its connotation all artificial juridical persons, Jogendra Nath Naskar v. CIT, AIR 1969 SC 1089 (1094):
Renewal of lease
Conway Corporation, (1914) 2 Ch 705, and cases there referred to. By the (English) Law of Property Act, 1922, s. 145, and 15th Sch., perpetually renewable leases have, from the 1st January, 1926, been converted into terms
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Judicial proceeding
the incidents of such judicial proceedings have to be observed before the result is arrived at. [Income-tax Act, 1922 (11 of 1922), s. 37]
Rebate
Black's Law Dictionary, 7th Edn., p. 1273 The word 'rebate' in s. 16(2) of the Income Tax Act, 1922 not only relates to rebate granted under the Indian Finance Act but is wide enough to include any
No appeal shall lie
No appeal shall lie, 'no appeal shall lie' in the proviso to s. 30(1) of The Income-tax Act, 1922 is not that no memorandum of appeal can be presented. All that it means is that the appeal
Not including a company to which the provisions.. apply
company should be considered as held by the public, only if s. 23A of the Income Tax Act, 1922 does not apply to it. The Concessions Order does not seek to negative this test; it only confers
Pawnbroker
the subject consolidated. Sch. IV., dealing with profits and charges, has been amended by the (English) Pawnbrokers Act, 1922, in respect of loans not exceeding 40s. By s. 5 of the Act, the term ''pawnbroker' includes every
Previous year
Previous year, the expression 'previous years' in s. 2(6A)(c) of the Income Tax Act, 1922 was meant the financial years preceding the year in which liquidation took place. Dhandhania Kedia and Co. v
Was being lawfully levied
1964 SC 1166 (1171): (1964) 6 SCR 947. [Constitution of India, Art. 277; C.P. and Berar Municipalities Act, 1922 (2 of 1922), s. 66(1)(a)]
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