Assessee - Law Dictionary Search Results

Depreciation

to wear and tear of capital asset employed by an assessee in his business, Union of India v. Savjiram, (2004) 9

that when the Excess Profits Tax Officer finds that an assessee to whom relief had been granted under s. 26(3) has

could be regarded as an abode or home of the assessee in the taxable territories, C.I.T., Madras v. Ratnaswamy, AIR 1980

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is intended for application in extending the business of the assessee company. The amounts entered in the account 'earned surplus' cannot

Income-tax Officer to look into the books of account of assessee and make an estimate in the light of the material

case, that it to say, in respect of the particular assessee and in relation to the particular assessment year. To be

thermometers, medical stores or with the manufacturers thereof like the assessee. It is equally unlikely that consumer would ask for such

mind while interpreting the said notification. It was for the assessee to prove by evidence the participation of AC Sheets, tables,

export of any goods or merchandise manufactured or possessed by assessee but also of trading goods, P.R. Prabhakar v. Commissioner of

any one or more of those matters which determine the assessee's tax liability, Indian & Eastern Newspapers Society v. Commissioner of

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