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Rate applicable to the total income of the company

by the Act for the relevant year generally in reference to incomes of companies, Rajputana Agencies Ltd. v. Commissioner of Income Tax, AIR 1959 SC 265: (1959) Supp 1 SCR 142.

disposable income

that portion of income which is available for spending on discretionary purchases for individuals it is usually calculated as total income less

So long as that tax continues to be levied in that State

in this matter and there is, therefore, no escape from the position that Bellary Municipal Council in the city of Bellary which was a local authority within the State of Madras cannot take the advantage of clause

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Known sources of income

Known sources of income, the expression 'known sources of income' must have reference to sources known to the prosecution on a thorough

His return of income

His return of income, the expression 'his return of income' occurring in Rule 5 of the U.P. Agricultural Income Tax Rules, 1949

Terminus, terminal and terminal tax

Terminus, terminal and terminal tax, the word 'terminus' according to Oxford Dictionary means a point situated at or forming the end or extremity

modified adjusted gross income

modified adjusted gross income There are different definitions for different purposes. It is usually the adjusted gross income with various items added

Poll-money, Poll-silver, Poll-tax

Poll-money, Poll-silver, Poll-tax, a capitation-tax. It was formerly assessed by the head on every subject according to rank.

Tax admitted

consideration is that made before the assessing authority and not before the appellate authority, Kanpur Vanaspati Stores v. Commissioner of Sales Tax, AIR 1973 SC 2373 (2376): (1973) 4 SCC 110: (1973) 3 SCR 424 [U.P. Sales

Land-tax

Land-tax, means a tax laid upon land and houses, which in 1689 (1 Will. & Mary, c. 3) superseded all the former

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