Cit - Law Dictionary Search Results
No appeal shall lie
The tax must be paid within the period of limitation although the appeal had been filed before that, Commissioner of Income-tax v. Filmistan Ltd., AIR 1961 SC 1134 (1135): (1961) 3 SCR 893. [Income Tax Act, 1922,
Shareholder
'shareholder' within the matrix and scheme of the company law and not the latter, Rameshwar Lal Sanwarmal v. Commissioner of Income Tax, AIR 1980 SC 372: (1980) 2 SCC 371 (376): (1980) 2 SCR 369. [Income Tax
Same
mean not different. It frequently means of the kind or species or corresponding to, KVAM Ramanathan Chettiar v. Commissioner of Income Tax, (1973) 88 ITR 167 (SC).
Keep your definitions linked to case research
Personally
an application on behalf of the partner under s. 26A of the Income-tax Act, Ravulu Subba Rao v. Commissioner of Income Tax, AIR 1956 SC 604: (1956) SCR 577 (613). (Income Tax Rules, R. 622)
Not including a company to which the provisions.. apply
only confers a benefit on a company, to which clause 14 applies. Shree Changdeo Sugar Mills Ltd. v. Commissioner of Income Tax, AIR 1961 SC 1154 (1156): (1961) 2 SCR 990. [Income-tax Act, 1922, s. 23 (1),
Circulating capital
business, but does not constitute capital employed in the trading operations of business, Sutlej Cotton Mills Limited v. Commissioner of Income Tax, (1978) 4 SCC 358: (1979) 1 SCR 976: AIR 1979 SC 5 (9). [Income-tax Act
Concern
to, or bearing on, be of interest or, importance' or 'to have an anxiety, worry', R. Dalmia v. Commissioner of Income Tax, (1977) 2 SCC 467: AIR 1977 SC 988 (991): (1977) 2 SCR 654. [Income-tax Act
Fixed capital
he makes profit of by parting with it and letting it change masters, Sutlej Cotton Mills Ltd. v. Commissioner of Income Tax, AIR 1979 SC 5 (9): (1978) 4 SCC 358: (1979) 1 SCR 976.
Interest on securities
be taxed under s. 8 and not under s. 10 of the Act, United Commer-cial Bank Ltd. v. Commissioner of Income Tax, AIR 1957 SC 918: (1958) SCR 79.
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
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