Cit V K S - Law Dictionary Search Results
Person
M.M. Ipoh v. Commissioner of Income Tax, AIR 1968 SC 317. Means: (i) an individual who is a citizen of India; (ii) an association of individuals or body of individuals, whether incorporated or not, whose members are … Person, a Hindu Undivided Family is a person, Kshetra Mohan-Sannyasi Charan Sadhukhan v. Commissioner of Excess Profit Tax, West Bengal, AIR 1953 SC 516. According to company … Person, a Hindu Undivided Family is a person, Kshetra Mohan-Sannyasi Charan Sadhukhan v. Commissioner of Excess Profit Tax, West Bengal, AIR 1953 SC 516.
Property
an actionable claim against the tenants is undoubtedly a species of property which is assignable, State of Bihar v. Kameshwar Singh, AIR 1952 SC 252. Comprises every form of tangible property, even intangible, including debts and chooses … undoubtedly a species of property which is assignable, State of Bihar v. Kameshwar Singh, AIR 1952 SC 252. Comprises every form of tangible property, even … make up wealth or estate or status, property, therefore, within the constitutional protection, denotes group of rights infering citizen's relation to physical thing, as right to possess, use and dispose of it in accordance with law. In
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 … affair requiring attention and labour as 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' implies a continuous activity in carrying … It has no definite meaning. Its perceptions differ from private to public sector or from institutional financing to commercial banking, Mahesh Chandra v. Regional Manager
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Suit
appeal, but a regular suit where the parties could independently adduce evidence including the evidence adduced before the Commissioner, K.V. Gopinathan v. Kannankav Devasom Udama, AIR 2004 Ker 288. [See Madras Hindu Religious and Charitable Endowments Act … Suit, a following. It is used in divers senses:- (1) An action in the Supreme Court, or a proceeding
Income-tax
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 1964), s. 2(2)(c)(b)] … 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
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 … His income, The words 'his income' in s. 139, sub-s. (1) of the Income Tax Act, 1961 must include every item of income which goes to
Managing agency
Managing agency, Managing agency is itself a business, J.K. Trust v. Commissioner of Income Tax/Excess Profits Tax, AIR 1957 SC 846: (1958) SCR 65. [Income Tax Act, 1922, s. 4
Sales in the course of import
s. 3(a) and s. 5(2) must have the same meaning, K.G. Lhosla & Co. (P) Ltd. v. Deputy Commissioner of Commercial Taxes, AIR 1966 SC 1216: (1966) 3 SCR 352.
Charged
mean the mere statutory liability to pay tax but goes further and includes the actual charge or levy, Commissioner of Income Tax v. M.K. Kirtikar, AIR 1960 SC 186 (189). Charged, is the official notification given to … Charged, the word 'charged' does not, in the Notification No. 878-F, dt. 21st March, 1922, mean the mere statutory liability to pay tax but goes further and includes the actual charge or levy, Commissioner of Income Tax
Succeeded by another person
vivos but also cases of succession on death, Executors of the Estate of Lt. Commr. J.K. Dubash v. Commissioner of Income Tax, AIR 1951 SC 111: (1950) SCR 969. … Succeeded by another person, the expression 'succeeded by another person' in s. 26(2) and s. 25(4) of the Income
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