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Fees and taxes
is, by fees of court. And he extends this principle to tolls of roads and various other expenses, Commissioner, Hindu Religious Endowments, Madras v. Lakshmindra Thirtha Swamiar of Shirur Mutt, 1954 SCR 1005 (1006, 1042): AIR 1954
Preferred
merely institute it. Purposefully interpreted, pre-ferring an appeal mean more than formally filing it but effectively pursuing it, Commissioner of Income Tax v. B.N. Bhattacharjee, AIR 1979 SC 1725 (1734): (1979) 4 SCC 121: (1979) 3 SCR
Occasional or casual visit
not for a specific or certain object connected with the assessees' regular plan of life, Shamnath Mushram v. Commissioner of Income-tax, AIR 1950 All 612. [Income Tax Act, s. 4A(a)(iii)]. Abdul Kader v. Income Tax Commissioner, AIR
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Dana
makes another the owner of it and cannot thereafter use it nor has he any control over it. Commissioner of Income Tax v. Federation of Indian Chambers of Commerce and Industries, (1981) 3 SCC 156: AIR 1981
Depreciation
deterioration, or obsolescence, the allowance made for this in book-keeping, accounting, etc.' (Webster's New World Dictionary), Income Tax Commissioner v. Alps Theatre, AIR 1967 SC 1437 (1439). [Income Tax Act, 1922, s. 10(2)(vi)] It represents the diminution
Definite portions
takes a particular item of property and not an undivided share in property, Udayam Chimnabhai v. Income Tax Commissioner, AIR 1967 SC 762 (765). [Income Tax Act, 1922, s. 75 A(2)]
Preference of appeal
Preference of appeal, means more than formally filing it, Commissioner of Income Tax v. B.N. Battacharjee, (1979) 3 SCR 1133.
Deemed dividend
beneficial owner of the shares does not come within the mischief of this section, Rameshwal Lal Sanwarmal v. Commissioner of Income Tax, (1980) 2 SCC 371: AIR 1980 SC 372: (1980) 2 SCR 369.
Concerned
Concerned, it is as an adjustive may mean 'interested', 'involved', R. Dalmia v. Commissioner of Income Tax, (1977) 2 SCC 467: AIR 1977 SC 988 (991): (1977) 2 SCR 654. [Income-tax Act
Legal fiction
Legal fiction, it must be confined to the limited purpose for which it is created, Commissioner of Sales Tax v. Union Medical Agency, (1981) 1 SCC 51: AIR 1981 SC 1. The Supreme Court
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