Co V Cit - Law Dictionary Search Results
Or any tax of a similar character chargeable under any law
a similar character chargeable under any law in force in any country outside India', Mitsui Steamship Co. Ltd. v. CIT, AIR 1975 SC 657: (1975) 1 SCC 394: (1975) 3 SCR 467.
Not in order
application. It can also be one in the procedure prescribed for making the application, CIT v. Ashoka Engineering Co., 1993 Supp (1) SCC 754: AIR 1993 SC 858 (860). [Income Tax Act, 1961 s. 246, 185 (2)
Adventure in the nature of trade
address itself to the legal requirements associated with the concept of trade or business, G. Venkataswami Naidu and Co. v. Commissioner of Income Tax, AIR 1959 SC 359 (364): (1959) Supp 1 SCR 646. … to the legal requirements associated with the concept of trade or business, G. Venkataswami Naidu and Co. v. Commissioner of Income Tax, AIR 1959 SC 359 (364): (1959) Supp 1 SCR 646.
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Marketing
be carried on by an Apex Society rather than a primary society, Kerala State Co-operative Marketing Federation Ltd. v. CIT, AIR 1998 SC 2303 (2306): (1998) 5 SCC 48.
Marketing Service Obligations
be carried on by an Apex Society rather than a primary society, Kerala State Co-operative Marketing Federation Ltd. v. CIT, AIR 1998 SC 2303 (2306): (1998) 5 SCC 48.
Partner
law of Partnership must be considered, apart from the definition in the Income-tax Act, Commissioner of Income Tax v. Darkadas Khetan and Co., AIR 1961 SC 680 (683): (1961) 2 SCR 821. … Partnership must be considered, apart from the definition in the Income-tax Act, Commissioner of Income Tax v. Darkadas Khetan and Co., AIR 1961 SC 680 … Partner, the definition is designed to confer equal benefits upon the minor by treating him as a partner; but it does not render a minor
Previous year
Act, 1922 was meant the financial years preceding the year in which liquidation took place. Dhandhania Kedia and Co. v Commissioner of Income Tax, AIR 1959 SC 219 (221): (1959) Supp 1 SCR 204. [Incom Tax Act, 1922, … was meant the financial years preceding the year in which liquidation took place. Dhandhania Kedia and Co. v Commissioner of Income Tax, AIR 1959 SC 219 (221): (1959) Supp 1 SCR 204. [Incom Tax Act, 1922, s.
Net profits
ascertained after deduction of excess profits tax which is payable by the assessee, CIT v. Delhi Flour Mills Co. Ltd., AIR 1959 SC 185 (188): 1959 Supp (1) SCR 28. [Excess Profits Tax Act, 1940, s. 4]
Earned
Earned, the term cannot be divorced from that of income accruing to the assessee, E.D. Sassoon and Co. Ltd. v. Commissioner of Income Tax, AIR 1954 SC 470: (1955) 1 SCR 313. (Indian Income-tax Act, 1922, … term cannot be divorced from that of income accruing to the assessee, E.D. Sassoon and Co. Ltd. v. Commissioner of Income Tax, AIR 1954 SC 470: (1955) 1 SCR 313. (Indian Income-tax Act, 1922, s. 4)
Business connection
relation between the two contributing to the earning of income by the non-resident in his trading activity, CIT v. R.D. Aggarwal and Co., AIR 1965 SC 1526 (1531): (1965) 1 SCR 660: (1965) 56 ITR 20. [Income … Business connection, The expression 'business connection' undoubtedly means somethings more than 'business'. The expression 'business connection' postulates a real and
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