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Assessee - Law Dictionary Search Results

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Judicial proceeding

to be observed before the result is arrived at. The assessee would have a right to inspect the record and all

Investment

of the Unit Trust or a Mutual Fund by an assessee under a plan formulated in accordance with this Scheme. [Equity

Additional

over and above what is due and payable by an assessee under the principal Act, Ashok Service Centre v. State of

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Assessment

and ending with determination of the tax payable by the assessee, S. SanKarappa v. I.T.O., AIR 1968 SC 816 (818): (1968)

Belong

it would not then be an aset 'belonging' to the assessee, C.W.T. v. Bishwanath Chatterjee, (1976) 3 SCC 385: AIR 1976

Building

factory buildings to carry on the business activity of the assessee and would be building within the meaning of s. 32

Capital and revenue receipt

results in a trading receipt; sale of assets which the assessee uses as fixed capital to enable him to carry on

Capital asset

1961 to mean 'property of any kind held by an assessee'. It is of the widest amplitude, and apparently covers all

Deduction

the period. September 1988 to March 1991, subject to the assessee submitting proof of incurring actual expenses in respect of the

Deponent's own knowledge

expression is wide enough to comprehend the knowledge of the assessee derived from a perusal of the relevant documents. Dwarkanath Hindu

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