Cit V Gillanders - Law Dictionary Search Results
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)]
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,
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).
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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.
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.
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.
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.
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).
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.
Borrowed monies and debts
Borrowed monies and debts, see CIT v. Warner Hindustan Ltd, (1999) 9 SC 533.
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