Cit V D K - Law Dictionary Search Results
Profits in lieu of salary
the assessee from a provident fund, his own contributions to the fund or any interest on such contributions, CIT v. G. Hyatt, AIR 1971 SC 725 (726): (1971) 1 SCC 466. [Income Tax Act, s. 17(1)(iv)] … Profits in lieu of salary, in defining the expression 'profits in lieu of salary', the legislature excluded from the scope of that expression any payments
Stowing expenses
Stowing expenses, See, CIT v. Kirkend Coal Co. Ltd., AIR 1970 SC 1586 (1587): (1970) 3 SCC 867. [Income-tax Act, 1922, s. 10(2)(xx)] … Stowing expenses, See, CIT v. Kirkend Coal Co. Ltd., AIR 1970 SC 1586 (1587): (1970) 3 SCC 867. [Income-tax Act, 1922, s. 10(2)(xx)]
In the course of such previous year
the shares by the holders to other members of the public should be present throughout the previous year, CIT v. East West Import and Export (P) Ltd., AIR 1989 SC 836 (838): (1989) 1 SCC 760. (Income-tax Act,
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Production and manufacture
the word 'manufacture'. While every manufacture can be characterized as production every production need not amount to manufacture, CIT v. N.C. Budharaja, AIR 1993 SC 2529 (2533): 1994 Supp (1) SCC 280. [Income Tax Act, 1961, s. 80HH
Popular sense
'that sense which people conversant with the subject-matter with which the statute is dealing, would attribute to it', CIT v. Taj Mahal Hotel, AIR 1972 SC 168 (170): (1971) 3 SCC 550. … Popular sense, means 'that sense which people conversant with the subject-matter with which the statute is dealing, would attribute to it', CIT v. Taj Mahal Hotel, AIR 1972 SC 168 (170): (1971) 3 SCC 550.
For the year in question
question, the words 'for the year in question' mean the year in respect of which bonus is paid, CIT v. Swadeshi Cotton & Flour Mills, AIR 1964 SC 1766 (1770). [Income-tax Act, (11 of 1922), s. 10(2) (x)]
Manufacture, Production
the word 'manufacture'. While every manufacture can be characterised as production every production need not amount to manufacture, CIT v. N.C. Budharaja, 1994 Supp (1) SCC 280: AIR 1993 SC 2529 (2533).
Source
means not a legal concept but which a practical man would regard as a real source of income, CIT v. Loly Kanchan Bai, AIR 1970 SC 691 (693): (1970) 1 SCC 140. … legal concept but which a practical man would regard as a real source of income, CIT v. Loly Kanchan Bai, AIR 1970 SC 691 (693): (1970) 1 SCC 140.
Once and for all
an enduring benefit to the business as distinguished from a recurring expenditure in the nature of operational expenses, CIT v. Coal Shipment (P) Ltd., AIR 1972 SC 541: (1971) 3 SCC 736: (1972) 1 SCR 1089. … Once and for all, the expression 'once and for all' was used to denote an expenditure which is made once and for all for procuring an enduring benefit to the business as
Sabape loan
cash at the beginning of a cultivating season, and repayable in paddy or grain at the harvest time, CIT v. Hajee Cassim, AIR 1932 Rang 19.
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