Skip to content

Did you mean: cit v end?

Cit V Eid - Law Dictionary Search Results

Research workspace

Save terms and build your research trail

A free trial unlocks notes, tags, search history, and the full AI Studio desk for judgment research.

incite

incite in·cit·ed in·cit·ing : to urge on [ a riot] in·cite·ment n

Cit

Matched in: Term Cit

Reason to believe

satisfaction. The belief must be held in good faith; it cannot be merely a pretence, S. Narayanappa v. CIT, Bangalore, AIR 1967 SC 523: (1967) 65 ITR 219: 1967 1 SCJ 161. Reason to believe, does not

Keep your definitions linked to case research

Pension

bounty for past services; a periodical allowance or stipend granted on account of past services, Bikram Bahadur v. CIT, AIR 1969 MP 127: (1969) Jab LT 435. Pension, is not a bounty payable on the sweet will

Adequate consideration

be accepted. A reference to the decision of Hidayatullah, J. as he then was in Tulsidas Kilachand v. CIT shows that the words 'adequate consideration' were held to denote consideration other than mere love and affection which,

Salami

may properly be held to be a payment on capital account, Maharaja Chintamani Saran Nath Sah Deo v. CIT, AIR 1972 SC 80 (81): (1971) 2 SCC 521: (1972) 1 SCR 36. 'Salami' is defined as; 'a

For such State or any part thereof

income, profit or gains' and this has been the consistent view of the court, Madhav Prasad Jatia v. CIT, (1979) 3 SCC 634: 1979 SCC (Tax) 279: AIR 1979 SC 1291. See also S.A. Builders Ltd. v.

Attributable to

'attributable to' is certainly wider in import than the expression 'derived from', Cambay Electric Supply Industrial Co v. CIT, AIR (1978) SC 1099 (1105): (1978) 2 SCC 644. [Income-tax Act, (43 of 1961) s. 80E] Words 'attributable

Same business

business organisation ,common administration, common Fund and a common place of business, Standard Refinery and Distillery Ltd. v. CIT, AIR 1970 SC 1379 (1380). [Income Tax Act, 1922, s. 24(2)]

Act of State

State for the first time, whether it be by conquest or cession, Dalmia Dadri Cement Co. Ltd. v. CIT, AIR 1958 SC 816 (822). The Act of the sovereign power of a country or its agent (if

  • Last »

Try the research workspace - 7 days free


AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial