Cit V D K - Law Dictionary Search Results
Borrowed monies and debts
Borrowed monies and debts, see CIT v. Warner Hindustan Ltd, (1999) 9 SC 533. … Borrowed monies and debts, see CIT v. Warner Hindustan Ltd, (1999) 9 SC 533.
In the town of.... and surrounding areas and extensions
distance from the town and which could not be said to be in the vicinity of the town, CIT v. Kamla Town Trust, AIR 1996 SC 620: (1996) 7 SCC 349. … be said to be in the vicinity of the town, CIT v. Kamla Town Trust, AIR 1996 SC 620: (1996) 7 SCC 349. … town. They would not obviously include any areas which are geographically far removed from and situated at long distance from the town and which could not be said to be in the vicinity of the town, CIT
Forestry
'Science and art of farming, caring for, or cultivating forests; the management of growing timber.' From any person, CIT v. Raja Benoy Kumar, AIR 1957 SC 768 (774). … the management of growing timber.' From any person, CIT v. Raja Benoy Kumar, AIR 1957 SC 768 (774). … Forestry, Webster's New International Dictionary, Vol. I, page 990, gives the following meaning of forestry: 'Science and art of farming, caring for, or
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Exchange and transfer
first person. There must be a mutual transfer of ownership of one thing for the ownership of another, CIT v. Rasiklal Maneklal, (1989) 2 SCC 454: AIR 1989 SC 1333: (1989) 2 SCR 179.
Business connection
the relation between the two contributing to the earning of income by the non-resident in his trading activity, CIT v. R.D. Aggarwal and Co., AIR 1965 SC 1526 (1531): (1965) 1 SCR 660: (1965) 56 ITR 20. [Income
Business
carrying on a particular trade or avocation, it may also include an activity which may be called 'quiescent', CIT v. Calcutta National Bank Ltd., AIR 1959 SC 928 (934): 1960 SCJ 980: (1959) 37 ITR 171: (1959) Supp … the chief concern; mercantile pursuits, that one does for livelihood, occupation, employment, Kesavan Nair v. C.K. Babu Naidu, AIR 1954 Mad 892. Though ordinarily 'business' … Business, 'business' is a word of wide import. It has no definite meaning. Its perceptions differ from private to public sector or from institutional financing to commercial banking, Mahesh Chandra
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, … Building, defined by Lord Esher in Moir v. Williams, (1892) 1 QB 270, as an inclosure of brick or stone … on circumstances, and may include a reservoir, Moran v. Marsland, (1909) 1 KB 744. The London Building Act, 1930 (20 & 21 Geo. 5, c.
Information
external source concerning facts or particulars, or as to law relating to a matter bearing on the assessment, CIT v. A. Raman, AIR 1968 SC 49 (51): (1968) 1 SCR 10. [Income-tax Act, 1961, s. 147(1) (b)] Information … Information, an accusation, or complaint, also, communicated knowledge. Information means any material in any form, including records, documents, memos, e-mails, opinions, advices, press-releases, circulars, orders, logbooks, contracts, reports, papers, samples, models, data material held in any … Information, an accusation, or complaint, also, communicated knowledge. Information means any material in any form, including records, documents, memos, e-mails,
Includes
to their nature and import but also those things which the interpretation clause declares that they shall include, CIT v. Taj Mahal, AIR 1972 SC 168 (170): (1972) 3 SCC 550. … a set, group or a category (iii) to contain as a secondary or minor ingredient or element, (Collins Dictionary of English Language). Is used in an interpretation clause, it must be construed as comprehending not only such
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 … Sethi v. R.P. Kapur, (1972) 2 SCC 427: (1973) 1 SCR 697. Jurisdiction, legal authority; extent of power; declaration of the law. Jurisdiction may be limited either locally, as that of a County Court, or personally, as … entitlement 'to enter upon the enquiry in question, M.L. Sethi v. R.P. Kapur, (1972) 2 SCC 427: (1973) 1 SCR 697. Jurisdiction, legal authority; extent
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