Chargeable - Law Dictionary Search Results
Succession duties
Finance Act, 1894, by s. 1 directed that this duty should not be levied in respect of property chargeable with estate duty (see that title). The (English) Act of 1888 imposed an additional duty of 10s. per
Taxable profits
the expression 'Taxable profits' is defined in s. 2(17) as the amount by which the profits during a chargeable accounting period exceed the abatement in respect of that period, C.I.T. v. Standard Vacuum Oil Company, AIR 1966
Entertainment tax
5, Sched. II., and A.-G. v. Arts Theatre of London, Ltd., (1933) 1 KB 439 (part of subscriptions chargeable, apportioned); A.-G. v. Southport Corpn., (1934) 1 KB 226 (admission of non-bathers to swimming pool).
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Expenditure tax
v. Union of India, (1989) 3 SCC 634: AIR 1990 SC 1637. Expenditure-tax or 'tax' means the tax chargeable under the provisions of this Act. [Expenditure Tax Act, 1987 (35 of 1987), s. 2(5)]
Commission, the promoter's
expenses of the promoter actually incurred by him in the conduct of the competitions, excluding any expenses properly chargeable to capital and any interest on borrowed money, and in particular, excluding any provision for the depreciation of
Dutiable goods
Dutiable goods, 'dutiable goods' means any goods which are chargeable to duty and on which duty has not been paid. [Customs Act, 1962, s. 2(14)] --means the medicinal
Dormant partners
partners. They are held responsible as partners, until retirement, to third parties, although they may not be so chargeable inter se. consult Lindley on Partnership. See PARTNERSHIP (LIMITED PARTNERSHIP) and BUSINESS NAMES REGISTRATION ACT, 1916; DISCLOSURE.
capital expenditure
costs that are incurred in the acquisition or improvement of property (as capital assets) or that are otherwise chargeable to a capital account NOTE: Capital expenditures are not deductible for income tax purposes. They are generally added
expense
expense : financial burden or outlay ;specif : an item of business outlay chargeable against revenue for a specific period busi·ness expense : an expense made in furtherance of one's business esp.
overhead
overhead : business expenses (as rent or insurance) not chargeable to a particular part of the work or product
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