Cit V A K - Law Dictionary Search Results
His income
of assessment to tax and would have to be shown in the return of income filed by him, Commissioner of Income Tax v. P.K. Kochammu Amma Peroke, AIR 1980 SC 2114: (1981) 1 SCC 241: (1981) 1
Managing agency
Managing agency, Managing agency is itself a business, J.K. Trust v. Commissioner of Income Tax/Excess Profits Tax, AIR 1957 SC 846: (1958) SCR 65. [Income Tax Act, 1922, s. 4
Charged
mean the mere statutory liability to pay tax but goes further and includes the actual charge or levy, Commissioner of Income Tax v. M.K. Kirtikar, AIR 1960 SC 186 (189). Charged, is the official notification given to
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In such capacity
a liability to be taxed on its profits and gains, Executors of the Estate of J.K. Dubash v. Commissioner of Income Tax, AIR 1951 SC 111 (114): (1950) SCR 969.
Regular assessment
had been made, does not come within the meaning of the said expression, K. Govindan and Sons v. CIT, AIR 2001 SC 254: (2001) 1 SCC 460.
Sales in the course of import
s. 3(a) and s. 5(2) must have the same meaning, K.G. Lhosla & Co. (P) Ltd. v. Deputy Commissioner of Commercial Taxes, AIR 1966 SC 1216: (1966) 3 SCR 352.
Succeeded by another person
vivos but also cases of succession on death, Executors of the Estate of Lt. Commr. J.K. Dubash v. Commissioner of Income Tax, AIR 1951 SC 111: (1950) SCR 969.
Receipts arose out of the vocation
and non-recurring and, hence, they were his income. The receipts were, therefore, taxable, Dr. K. George Thomas v. Commissioner of Income Tax, AIR 1986 SC 98: (1985) Supp SCC 580: (1985) Supp 2 SCR 936.
Borrowed money
in its natural and ordinary meaning and implies a real borrowing and a real lending, K.M.S. Lakshmanier v. CIT, AIR 1953 SC 145 (147): 1953 SCR 1057: (1953) 23 ITR 202. [Excess Profits Tax Act, 1940 Sch
In the opinion of Income Tax Officer
employed and to determine whether the income, profits and gains of the assessee could properly be deduced therefrom, CIT v. A. Krishnaswamy Mudaliar, AIR 1964 SC 1843: (1964) 7 SCR 776. (Income-tax Act, 1922, s. 13 … determine whether the income, profits and gains of the assessee could properly be deduced therefrom, CIT v. A. Krishnaswamy Mudaliar, AIR 1964 SC 1843: (1964) 7 SCR 776. (Income-tax Act, 1922, s. 13
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