1922 - Law Dictionary Search Results
Record
on appeal to the House of Lords or Privy Council. Record in s. 35(1) of the Income-tax Act, 1922 refers not only the order of assessment but it comprises all proceedings on which the assessment order is
Same business
and other commodities constitute the same business within the meaning of s. 24(2) of the Indian Income-tax Act, 1922, Standard Refinery and Distillery Ltd. v. Commissioner of Income Tax, AIR 1971 SC 2293: (1971) 1SCC 315: (1971)
Scotland and Ireland
Lords under s. 3 of the App. Jur. Act, 1876: see also Irish Free State (Consequential Provisions) Act, 1922 (Session 2), Sch. I., 6 (3); but appeals from the Supreme Court of the Irish Free State are
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Tenants' Compensation Act, 1890
Compensation Act, 1890 (English) (53 & 54 Vict. c. 57), repealed by and see now the Allotments Act, 1922 (12 & 13 Geo. 5, c. 57), ss. 1 and 4 (2). At Common Law a mortgagor, and
Tenure
petit serjeanty have been saved as incidents in free and common socage by the Law of Property Act, 1922, s. 136. (2) Tenure in burgage [burgus, Lat.] (now abolished, see infra) is where houses, or lands which
In the opinion of Income Tax Officer
'in the opinion of the Income-tax Officer' in the proviso to s. 13 of the Indian Income-tax Act, 1922, does not confer a mere discretionary power, in the context it imposes a statutory duty on the Income-tax
Information
Technology Act, 2000, s. 2 (1) (v)] The word 'information' in s. 34(1)(b) of the Income Tax Act, 1922 includes information as to the true and correct state of the law and so would cover information as
Machinery
direct natural forces with the object in each case of effecting so definite and specific a result (AIR 1922 PC 27), CIT v. Mir Mohd. Ali, AIR 1964 SC 1693 (1696): (1964) 7 SCR 846. [Income Tax
Hindu joint family and coparcenary
of deceased coparceners, Gowli Buddanna v. CIT, AIR 1966 SC 1523 (1525): (1966) 3 SCR 224. [Income-tax Act, 1922 (11 of 1922), s. 3]
Charitable purpose
any object of general public utility was included in the definition of 'charitable purpose' in the Income-tax Act, 1922, the present definition has inserted the restrictive words 'not involving the carrying on of any activity for profit'
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