Assessee - Law Dictionary Search Results

Reserve and provision

'provision' which is a present charge against the profits, the assessee continues to enjoy a proprietor's interest in the 'reserve', Commissioner

account books and take them outside the possession of the assessee, Mangat Rai v. State of Madhya Pradesh (1969) 2 SCC

s. 9 can be made wholly useless. All that an assessee has to do is not to admit his liability in

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only refer to the tax, if any, payable by the assessee mentioned in the first part of s. 271(1)(a)(i), Commissioner of

it is therefore obvious that the goods purchased by the assessee and the goods exported by him must be the same,

The order of assessment does create a right, in the assessee, in the sense that he has a right to pay

not the accounting year or the previous year of the assessee, Madanlal Mathurdas v. Chunilal, Income-tax Officer, Ward 'C', AIR 1960

place, 'maintains a dwelling place' connotes the idea that the assessee owns or has taken on rent or on a mortgage

There is no new process of the manufacture by the assessee, State of Maharashtra v. Central Provinces Manganese Ore Co. Ltd.,

cannot be divorced from that of income accruing to the assessee, E.D. Sassoon and Co. Ltd. v. Commissioner of Income Tax,

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