Cit V Smt - Law Dictionary Search Results
Premium and rent
but it helps the Court, having regard to the other circumstances, to ascertain the intention of the parties, CIT v. Panbori Tea Co. Ltd., AIR 1965 SC 1871 (1873): (1965) 3 SCR 811. [T.P. Act, 1882, s. 105]
Borne by the owner
owner is liable to discharge and not the actual sum paid by him in discharge of that liability, CIT v. Dalhousie Properties Ltd., (1984) 4 SCC 388: AIR 1987 SC 1867 (1868): (1985) 1 SCR 613. [Income Tax
Not in order
be something in the application. It can also be one in the procedure prescribed for making the application, CIT v. Ashoka Engineering Co., 1993 Supp (1) SCC 754: AIR 1993 SC 858 (860). [Income Tax Act, 1961 s.
Keep your definitions linked to case research
Reassess
of any of the grounds contemplated by the provisions of s. 147(b) read with the Ex-planation (1) thereto, CIT v. Sun Engineering, AIR 1993 SC 43 (50): (1992) 4 SCC 363. (Income Tax Act, 1961, s. 147)
Net profits
profits and are to be ascertained after deduction of excess profits tax which is payable by the assessee, CIT v. Delhi Flour Mills Co. Ltd., AIR 1959 SC 185 (188): 1959 Supp (1) SCR 28. [Excess Profits Tax
Business connection
the relation between the two contributing to the earning of income by the non-resident in his trading activity, CIT v. R.D. Aggarwal and Co., AIR 1965 SC 1526 (1531): (1965) 1 SCR 660: (1965) 56 ITR 20. [Income
Stowing expenses
Stowing expenses, See, CIT v. Kirkend Coal Co. Ltd., AIR 1970 SC 1586 (1587): (1970) 3 SCC 867. [Income-tax Act, 1922, s. 10(2)(xx)]
Profits in lieu of salary
the assessee from a provident fund, his own contributions to the fund or any interest on such contributions, CIT v. G. Hyatt, AIR 1971 SC 725 (726): (1971) 1 SCC 466. [Income Tax Act, s. 17(1)(iv)]
Popular sense
'that sense which people conversant with the subject-matter with which the statute is dealing, would attribute to it', CIT v. Taj Mahal Hotel, AIR 1972 SC 168 (170): (1971) 3 SCC 550.
Production and manufacture
the word 'manufacture'. While every manufacture can be characterized as production every production need not amount to manufacture, CIT v. N.C. Budharaja, AIR 1993 SC 2529 (2533): 1994 Supp (1) SCC 280. [Income Tax Act, 1961, s. 80HH
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