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Salary

354. Under s. 7 of the Income Tax Act, 1922, 'salary' also includes commission. If the commission was chargeable under s. 7, no other question of forgoing or not taxing could arise, Ram Prasad v. Commissioner of

Status of Irremovability

Status of Irremovability, the right formerly ac-quired by a poor person under the (English) Union Chargeability Act, 1865, s. 8, after one year's residence (altered from the three years of an Act of 1861 by the...

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

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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

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)]

Fringe benefit tax

Fringe benefit tax, means the tax chargeable under s. 115WA. [Income Tax Act, 1961 (43 of 1961), s. 115W(b)]

Betting

or both. Betting duties were imposed by ss. 15-18 of the (English) Finance Act, 1926, but the duties chargeable on bets made with a bookmaker were repealed by the (English) Finance Act, 1929. The totalisator was legalised

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).

Abatement

is sometimes used to express the deduction that is occasionally made at the Custom House from the duties chargeable upon such goods as are damaged, and for a loss in warehouses. (7) A badge in coat-armour, indicating

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

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