Cit - Law Dictionary Search Results
Processing
not sufficient for holding that the stored articles have undergone a process, Delhi Cold Storage Pvt. Ltd. v. Commissioner of Income Tax, New Delhi, AIR 1991 SC 2125. Processing, include the preservation of such products as canning,
Property
make up wealth or estate or status, property, therefore, within the constitutional protection, denotes group of rights infering citizen's relation to physical thing, as right to possess, use and dispose of it in accordance with law. In
Person
M.M. Ipoh v. Commissioner of Income Tax, AIR 1968 SC 317. Means: (i) an individual who is a citizen of India; (ii) an association of individuals or body of individuals, whether incorporated or not, whose members are
Keep your definitions linked to case research
Paid
takes in every receipt by the employee from the employer whether it was due to him or not, Commissioner of Income Tax, Kerala and Coimbatore v. L.W. Russell, AIR 1965 SC 49. [Income Tax Act, 1922, s.
Charitable uses and trusts
Charitable uses and trusts. 9 Geo. 2, c. 26, commonly called 'The Mortmain Act,' 1735, after reciting that ifts or alienations of land in mortmain (see MORTMAIN) were prohibited by Magna Charta and other whole-some laws...
Judgment
it and the grounds on which such decision is based, Petlad Turkey Red Dye Works Co. Ltd. v. Commissioner of Income Tax, AIR 1963 SC 1484: (1963) Supp 1 SCR 871. [Income Tax Act, 1922, s. 66(5)]
Any person
Income Tax Act, 1961 are significant and even a third party can make an application to the Chief Commissioner or Commissioner giving reasons for his objection to the order and seeking appropriate relief in the matter, Commissioner
Reserve and provision
would govern their construction for the purposes of the two taxing enactments, Vazir Sultan Tobacco Co. Ltd. v. Commissioner of Income Tax, AIR 1981 SC 2105: (1981) 4 SCC 435: (1982) 1 SCR 789. A 'provision' is
Rate
related to taxable income, it maybe called tax computed at a certain rate, Sundaram Co. (Private) Ltd. v. Commissioner of Income-tax, AIR 1968 SC 124: (1967) 3 SCR 798. A Municipality cannot impose a tax, but it
Firm
and the name under which their business is carried on is called the 'firm name', Dulichand Laxminarayan v. Commissioner of Income Tax, AIR 1956 SC 354: 1956 SCR 154. (ii) 'Firm' is defined in s. 2(9) of
- ‹ Prev
- 4
- 5
- 6
- 7
- 8
- 10
- 11
- 12
- 13
- 14
- Next ›
- Last »
Try the research workspace - 7 days free