Assessee - Law Dictionary Search Results

Quantity discount

discount, can be defined as a dealer receives from the assessee a stated extra quantity if he buys a certain other

referred only to primary facts and the duty of the assessee is confined to disclosure of primary facts, Income Tax Officer

judgment to be influenced by matters not disclosed to the assessee, nor by dictation of another authority, Sirpur Paper Mills Ltd.

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deduction of excess profits tax which is payable by the assessee, CIT v. Delhi Flour Mills Co. Ltd., AIR 1959 SC

refers to the not doing of something and if the assessee does not make a return, it is an omission on

(1991) 2 SCC 495. Penalty is ordinarily levied on an assessee for some contumacious conduct or for a deliberate violation of

Personal expenses, would include expenses on the person of the assessee or to satisfy his personal needs, such as clothes, food,

the scope of that expression any payments received by the assessee from a provident fund, his own contributions to the fund

credited to a reserve account to be utilised by the assessee during a period of ten years for the purposes of

vocation, the 'receipt arose out of the vocation' of the assessee and they were not casual and non-recurring and, hence, they

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