And Sons V Commissioner - Law Dictionary Search Results
Plant
SCC 11. (Income-tax Act, 1961, s. 32) Theatre building cannot be considered a plant, CIT v. Raiban & Sons, (2002) 10 SCC 381: AIR 2002 SC 443. (Income Tax Act, 1961, s. 32) The word 'plant' has … as used for mechanical operations or process employed in mechanical or industrial business, Scientific Engineering House Pvt. Ltd. v. Commissioner of Income Tax, (1986) 1 SCC 11. Plant, would include whatever apparatus is used by a businessman for
Repair
repairs making lessee liable to execute all repairs except major repairs, tenant undertook substantial repairs, Sir Shadi Lal and Sons v. Commissioner of Income Tax, AIR 1988 SC 424: (1988) Supp SCC 42: (1988) 2 SCR 87. The ideal of
Similar
to signify the degree of stipulation with which that thing must be done, CIT v. T.V. Sundaram Iyenger and Sons (P) Ltd., AIR 1976 SC 255: (1976) 1 SCC 77: (1975) Supp SCR 93. The expression 'similar' is … similarly is insufficient by itself to signify the degree of stipulation with which that thing must be done, CIT v. T.V. Sundaram Iyenger and Sons (P) Ltd., AIR 1976 SC 255: (1976) 1 SCC 77: (1975) Supp
Keep your definitions linked to case research
Similarly apportioned
definite meaning and are not ambiguous. 'Similarly apportioned' means simply 'similarly split up', CIT v. T.V. Sundaram Iyenger and Sons (P) Ltd., AIR 1976 SC 255 (260): (1976) 1 SCC 77: (1975) Supp SCR 93. (Income Tax Act, … words 'similarly apportioned' convey a definite meaning and are not ambiguous. 'Similarly apportioned' means simply 'similarly split up', CIT v. T.V. Sundaram Iyenger and Sons (P) Ltd., AIR 1976 SC 255 (260): (1976) 1 SCC 77: (1975)
Statutory percentage
taxes have also to be 'similarly apportioned', for the purposes of sub-s. (1), CIT v. T.V. Sundaram Iyenger and Sons (P) Ltd., AIR 1976 SC 25: (1976) 1 SCC 77: (1975) Supp SCR 93. … its business. The dividends and taxes have also to be 'similarly apportioned', for the purposes of sub-s. (1), CIT v. T.V. Sundaram Iyenger and Sons (P) Ltd., AIR 1976 SC 25: (1976) 1 SCC 77: (1975) Supp
Regular assessment
where an assessment had been made, does not come within the meaning of the said expression, K. Govindan and Sons v. CIT, AIR 2001 SC 254: (2001) 1 SCC 460. … had been made, does not come within the meaning of the said expression, K. Govindan and Sons v. CIT, AIR 2001 SC 254: (2001) 1 SCC 460.
Dependents
lost if it were to be made available to those who are gainfully employed, Haryana Public Service Commissioner v. Harinder Singh, AIR 1999 SC 551 (552). … Dependents, dependents are defined to include besides wife and widow, dependent sons and daughters-One who is gainfully employed cannot be termed dependent. The public purpose of such reservation would be
Hindu joint family and coparcenary
only those person who acquire by birth an interest in the joint or coparcenary property, these being the sons, grandsons, and great-grandsons of the holder of the joint property for the time being. Therefore there may be … be a joint Hindu family consisting of a single male member and widows 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] … a single male member and widows of deceased coparceners, Gowli Buddanna v. CIT, AIR 1966 SC 1523 (1525): (1966) 3 SCR 224. [Income-tax Act, 1922
Reason to believe
reasonable or in other words it must be based on reasons which are relevant and material, Ganga Saran and Sons (Pvt.) Ltd. v. Income Tax Officer, AIR 1981 SC 1363: (1981) 3 SCC 143: (1982) 3 SCR 564. … and summary of materials sought to be relied upon in support of the prima facie conclusion of the Commissioner to commence a suo moto inquiry, Taher Alimohohamad Poonawala v. Quizar Shaikh Nomanbhoy, AIR 1995 Bom 422. Reason
Goodwill
is run and what the competition is, contribute also to the goodwill. S.C. Cambatta and Co. Pvt. Ltd. v. Commissioner of Excess Profits Tax, AIR 1961 SC 1010 (1012): (1961) 2 SCR 805. Goodwill denotes the benefit arising
- ‹ Prev
- 2
- Next ›
- Last »
Try the research workspace - 7 days free