Cit V Associated - Law Dictionary Search Results
Jurisdiction
the law; it is a power which nobody on whom the law has not conferred it can exercise, CIT v. Pearl Mech Engineering & Foundry Works (P) Ltd., AIR 2004 SC 2345: (2004) 4 SCC 597 (603). (Income-tax
Individual
statute and is confined only to human beings who in the context would be comprised within that category, CIT v. Sodra Devi, AIR 1957 SC 832 (835): 1958 SCR I. [Income-tax Act, 1922, s. 16(3)]
For the purpose of the business
assets and property. It may legitimately comprehend many other acts incidental to the carrying on of the business, CIT v. Birla Cotton SPG & WVG Mills Ltd., (1971) 3 SCC 344: AIR 1972 SC 19 (21). [Income-tax Act,
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Building
business activity of the assessee and would be building within the meaning of s. 32 of the Act, CIT v. Gwalior Royan Sild Mfg. Co. Ltd, (1992) 3 SCC 326: AIR 1992 SC 1782 (1788). (Income-tax Act, 1961,
Capital asset
seen, does not include goodwill. But the definitions in S. 2 are subject to an overall restrictive clause, CIT v. B.C. Srinivasa Setty, (1981) 2 SCC 460 (463): (1981) 2 SCR 938: AIR 1981 SC 972. Includes capital
Smallness of profit
But the commercial or accounting profits are the actual profits earned by an assessee calculated on commercial principles, CIT v. Gangadhar Banerjee and Co. (P) Ltd., AIR 1965 SC 1977: (1965) 3 SCR 439.
Entertainment
but not entertainment. Unless the definition of 'entertainment' includes hospitality, the ordinary meaning of 'entertainment' cannot include hospitality, CIT v. Patel Bros. & Co. Ltd., (1995) 4 SCC 485: AIR 1995 SC 1829. A cinematograph show is 'entertainment'
Actus curiae neminem gravabit.
occupied but for that mistake, Jang Singh v. Brij Lal, (1964) 2 SCR 145, (para 16); See Also CIT v. B. N. Bhattacharjee, (1979) 4 SCC 121: AIR 1979 SC 1725; Raj Kumar Dey v. Taropado Dey, (1987)
Assess
provisions of s. 147 because the assessment had not been made in the regular manner under the Act, CIT v. Sun Engineing Works Ltd, AIR 1993 SC 43 (50): (1992) 4 SCC 363. (Income-tax Act, 1961, s. 147)
Double taxation
by the same State or Government, (3) during the same taxing period, and (4) for the same purpose, CIT v. P.V.A.L. Kulandagan Chettiar, (2004) 6 SCC 235.
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