Cit V Smt - Law Dictionary Search Results
Assess
provisions of s. 147 because the assessment had not been made in the regular manner under the Act, CIT v. Sun Engineing Works Ltd, AIR 1993 SC 43 (50): (1992) 4 SCC 363. (Income-tax Act, 1961, s. 147)
Double taxation
by the same State or Government, (3) during the same taxing period, and (4) for the same purpose, CIT v. P.V.A.L. Kulandagan Chettiar, (2004) 6 SCC 235.
Actually allowed
the expression 'actually allowed' is unambiguous and connotes the idea that the allowance was actually given effect to, CIT v. Straw Products, AIR 1966 SC 1113 (1116). [Taxation Laws (Merger States) (Removal of Difficulties Order) (1949)] Actually allowed,
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Approbate and reprobate
conduct of parties. As in the case of estoppel it cannot operate against the provisions of a statute, CIT v. V. MR. P. Firm Muar, AIR 1965 SC 1216 (1221): (1965) 1 SCR 815. (Evidence Act, 1872, s.
Similar
similarly is insufficient by itself to signify the degree of stipulation with which that thing must be done, CIT v. T.V. Sundaram Iyenger and Sons (P) Ltd., AIR 1976 SC 255: (1976) 1 SCC 77: (1975) Supp SCR
Machinery
with the object in each case of effecting so definite and specific a result (AIR 1922 PC 27), CIT v. Mir Mohd. Ali, AIR 1964 SC 1693 (1696): (1964) 7 SCR 846. [Income Tax Act, 1922, ss. 10(2)
Profit bonus
have already been made. It is more like sharing of profits on the basis of a certain formula, CIT v. Swadeshi Cotton and Flour Mills (P) Ltd., AIR 1964 SC 1766 (1769). [Income-tax Act, 1961, s. 36(i)(ii)]
Relinquishment
Relinquishment, a relinquishment takes place when the owner withdraws himself from the property and abandons his rights thereto, CIT v. Rasiklal Maneklal, AIR 1989 SC 1333: (1989) 2 SCC 454: (1989) 2 SCR 179. (Income Tax Act, 1961,
Statutory percentage
its business. The dividends and taxes have also to be 'similarly apportioned', for the purposes of sub-s. (1), CIT v. T.V. Sundaram Iyenger and Sons (P) Ltd., AIR 1976 SC 25: (1976) 1 SCC 77: (1975) Supp SCR
Similarly apportioned
words 'similarly apportioned' convey a definite meaning and are not ambiguous. 'Similarly apportioned' means simply 'similarly split up', CIT v. T.V. Sundaram Iyenger and Sons (P) Ltd., AIR 1976 SC 255 (260): (1976) 1 SCC 77: (1975) Supp
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