Cit - Law Dictionary Search Results
Or any tax of a similar character chargeable under any law
similar character chargeable under any law in force in any country outside India', Mitsui Steamship Co. Ltd. v. CIT, AIR 1975 SC 657: (1975) 1 SCC 394: (1975) 3 SCR 467.
Income as returned
'income as returned' means income as disclosed or shown in the return filed under s. 22, Mansukhlal v. CIT, AIR 1966 SC 835 (839). [Income-tax Act, 1922, s. 28(1) (c)]
Income and deemed income
Act, has wide meaning which meant anything which came in or resulted in gain, Chuharmal Takarmal Mohnani v. CIT, AIR 1988 SC 1384: (1988) 3 SCC 588: (1988) 3 SCR 788.
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incite
incite in·cit·ed in·cit·ing : to urge on [ a riot] in·cite·ment n
cite
cite cit·ed cit·ing [Latin citare to rouse, call on, summon] 1 : to demand the appearance of in court
Cit
Matched in: Term Cit
Income
a Legislature to provide by law for the prevention of evasion of income-tax, Punjab Distilling Industries Ltd. v. CIT, AIR 1965 SC 1862: (1965) 3 SCR 1. The expression 'income' in its normal connotation does not mean
Reason to believe
satisfaction. The belief must be held in good faith; it cannot be merely a pretence, S. Narayanappa v. CIT, Bangalore, AIR 1967 SC 523: (1967) 65 ITR 219: 1967 1 SCJ 161. Reason to believe, does not
Information
to a fresh infor-mation which comes into existence subsequent to the original assessment, Kalyanji Mavji & Co. v. CIT, AIR 1976 SC 203: (1976) 1 SCC 985: (1976) 2 SCR 966. The 'information' may be of facts
Reserve
account when computing the capital and reserves within R. 2(1) of Schedule II of the Act, First National City Bank v. Commissioner of Income Tax, AIR 1961 SC 812: (1961) 3 SCR 371. (iii) The reserve contemplated
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