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Cit V Eid - Law Dictionary Search Results
Having regard to
Income-tax Officer. The satisfaction depends upon the facts of each case, Delhi Farming & Construction (P) Ltd. v. CIT, (2003) 5 SCC 36 AIR 2003 SC 1316 (1322). [Income-tax Act, 1961, ss. (104) (1) 4(2) (i) (since
Repair
the converse may not be true. All replacements or renewals need not necessarily by 'repairs', Shadi Lal v. CIT, AIR 1998 SC 424 (427): 1988 Supp SCC 42. [Income Tax Act, 1961, s. 24(1)(i) (a) and s.
Assessment
it can comprehend the whole procedure for ascertaining and imposing liability upon the tax-payer, Kalawati Devi Harlalka v. CIT, AIR 1968 SC 162 (167): (1967) 3 SCR 833. [Income-tax Act, 1961 s. 297 (2)(a)] The word 'assessment'
Keep your definitions linked to case research
Amalgamation
acquisition, Halsbury's Laws of England, 4th Edn., Vol. 7, Para 1539. See also Saraswathi Industrial Syndicate Ltd. v. CIT, (1990) Supp SCC 675: AIR 1991 SC 70.
Expenditure
may have to be discharged in future cannot be considered as expenditure, Madras Industrial Investment Corpn. Ltd. v. CIT, (1997) 4 SCC 666: AIR 1997 SC 2063. 'Expenditure' is equal to 'expense' and 'expense is money laid
Benami
decision would be, not who paid the consideration but whether any consideration was paid, Sree Meenakshi Mills v. CIT, (1956) SCR 691: AIR 1957 SC 49. The genesis of the concept of benami is that consideration for
Blank transfer
company to register his name in place of the previous holder of the share, Howrah Trading Co v. CIT, AIR 1959 SC 775 (778). [Income-tax Act (11 of 1922) s. 18(5)] --A deed executed with the name
Administration
could alienate the property and he could under certain circumstances demolish the property, R.B. Jodha Mal Kuthalia v. CIT, (1971) 3 SCC 369 (372): AIR 1972 SC 126. [Pakistan (Administration of Evacuee Property) Ordinance, 1949 (15 of
Revenue expenditure
with a view to produce the profits it is a revenue expenditure, Assam Bengal Cement Co. Ltd. v. CIT, AIR 1955 SC 89 (96). [Income Tax Act, 1922, s. 10(2) (xv)]
Investment company
been the income of an individual, would have been regarded as unearned income, Nawn Estate (P) Ltd. v. CIT, AIR 1977 SC 153 (161): (1977) 1 SCR 798: (1977) 1 SCC 7. Investment company means a company
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