Assessment Year - Law Dictionary Search Results
Assessment year
Matched in: Term Assessment year
Adult
his eighteenth year, s. 2(a). Cinematograph Act, 1952 (37 of 1952). In relation to management system means systematic assessment of the adequacy of the management system to achieve the purpose set out in the text, carried out
Year
Matched in: Term Year
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Assess
assessum, Lat., setting a tax], to rate or ascertain. The expression 'assess' refers to a situation where the assessment of the assessee for a particular year is, for the first time made by resorting to the provisions
Company
and whether Indian or non-Indian, which is or was assessable or was assessed as a company for the assessment for the year ending on the 31st day of March, 1948, or which is declared by general or
Valuation date
Valuation date, in relation to any year for which an assessment is to be made under this Act, means the last day of the previous year as defined in
Smallness of profit
the Income Tax Act, 1922 refer to actual accounting profits in comparison with the assessable profits of the year. In arriving at the assessable profits the Income-tax Officer may disallow many expenses actually incurred by the assessee; … Smallness of profit, the Legislature has deliberately used the expression 'smallness of profit' and not 'smallness of assessable income' and there is noth-ing in the context in which the expression 'small-ness of profit' occurs which justifies
Child
Code, (5 of 1898), s. 488] Child, whether appellant-accused is covered by determination of age of accused as assessed by trial court was fifteen or sixteen years on the date of occurrence. Held, on the date of … Child, means any person below the age of eighteen years and includes any adopted, step or foster child. [Protection of Woman from Domestic Violence Act, 2005 (43 of
For any year
Matched in: Term For any year
Finding and direction
particular case, that it to say, in respect of the particular assessee and in relation to the particular assessment year. To be a necessary finding, it must be directly involved in the disposal of the case, Rajinder Nath
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