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Income-tax

the additional surcharge whenever provided which are also surcharges within the meaning of Article 271 of the Constitution, Commissioner of Income Tax v. K. Srinivasan, AIR 1972 SC 491: (1972) 4 SCC 526. [Finance Act, (5 of

Gross total income

Ltd. v. Commissioner of Income Tax Delhi, (2003) 5 SCC 36; Also Caradamom Marketing Co. (Trav.) Ltd. v. CIT, (1986) 158 ITR 621 (Ker).

Such doubly taxed income

and not the same income under an identical head of income under the Act, K.V.A.L.M. Ramanathan Chettiar v. CIT, AIR 1973 SC 2172 (2181): (1973) 3 SCC 351: (1973) 2SCR 650.

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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.

Salami/Agricultural income

the characteristics of a capital payment and is not revenue, Member for the Board of Agricultural Income Tax v. Sindhurani Chaudhurani, AIR 1957 SC 729 (733): (1957) SCR 1019. [Assam Agricultural Income-tax, 1939, s. 2(a)(i) … Salami/Agricultural income, 'salami' is a compulsory payment by the tenant to the landlord at the inception of the tenancy. It

Tax payable

refer to the tax, if any, payable by the assessee mentioned in the first part of s. 271(1)(a)(i), Commissioner of Income Tax v. Vegetables Products Ltd., AIR 1973 SC 927 (929): (1973) 1 SCC 442: (1973) 3

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

cite

cite cit·ed cit·ing [Latin citare to rouse, call on, summon] 1 : to demand the appearance of in court

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