Cit - Law Dictionary Search Results
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
Tax payable
refer to the tax, if any, payable by the assessee mentioned in the first part of s. 271(1)(a)(i), Commissioner of Income Tax v. Vegetables Products Ltd., AIR 1973 SC 927 (929): (1973) 1 SCC 442: (1973) 3
Total income
s. 5 computed in the manner laid down in this Act, Cambay Electric Supply Industrial Co. Ltd. v. Commissioner of Income Tax, AIR 1978 SC 1099: (1978) 2 SCC 644: (1978) 3 SCR 660.
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Any income
in their application by reason of the user of the expression 'derived from', Orissa State Warehousing Corporation v. Commissioner of Income Tax, (1999) 4 SCC 197.
Income arising out of business of export
of any goods or merchandise manufactured or possessed by assessee but also of trading goods, P.R. Prabhakar v. Commissioner of Income Tax, 2006 (6) SCC 86: 2006 (7) SCALE 191: 2006 (6) Supreme 99: 2006 (6) SLT
Corporation Tax
Corporation Tax, 'corporation tax' means any tax on income, so far as that tax is payable by companies and is a tax in the case of which
Salami/Agricultural income
Salami/Agricultural income, 'salami' is a compulsory payment by the tenant to the landlord at the inception of the tenancy. It
Super-tax
Super-tax. This term was first employed in the (English) Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), s. 4, to denote an additional duty of
Tax, interest and penalty
Tax, interest and penalty, tax, interest and penalty are three different concepts. Tax becomes payable by an assessee by
Net wealth tax
Net wealth tax, readings on Taxation in Developing, Countries by Fird and Oldman elucidates the concept of Wealth Tax as follows,
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