Co V Commissioner - Law Dictionary Search Results
Goods
SCC 200; State of Andhra Pradesh v. National Thermal Power Corpn. Ltd., (2002) 5 SCC 203; McKinley Telephone Co. v. Cumberland Telephone Co., 152 Wis 359: 140 NW 38: 1913 Wisc Lexis 77. Means chery kind of movable … goods', Advent Systems Ltd. v. Unisys Corpn., 925 F. 2d 670 3d Cir 1991. Associated Cement Companies Ltd. v. Commissioner of Customs, AIR 2001 SC 862: (2001) 4 SCC 593. [Customs Act, 1962, ss. 2 (22) and 12]
Person
Person, a Hindu Undivided Family is a person, Kshetra Mohan-Sannyasi Charan Sadhukhan v. Commissioner of Excess Profit Tax, West Bengal, AIR 1953 SC 516. According to company law it does not mean … Person, a Hindu Undivided Family is a person, Kshetra Mohan-Sannyasi Charan Sadhukhan v. Commissioner of Excess Profit Tax, West Bengal, AIR 1953 SC 516. According to company law it does not mean
Income
loss policies, were income within the meaning of s. 2(6c) of the Income Tax Act, Raghuvanshi Mills Ltd. v. Commissioner of Income Tax, AIR 1953 SC 4: (1953) SCR 177. Income connotes a periodical monetary return 'coming in' … include all income, profits and gains from whatever source deprived. The definition of 'income' in Shaw Wallace & Co. case, 1932 (59) IA 206, as a periodical monetary return coming in with some sort of regularity, or
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Reason to believe
that reasons should exist but the court will not go into the adequacy of such reason, Manchand & Co. v. CIT, West Bengal, AIR 1969 Cal 431. Means coming to the conclusion on the basis of the information … and summary of materials sought to be relied upon in support of the prima facie conclusion of the Commissioner to commence a suo moto inquiry, Taher Alimohohamad Poonawala v. Quizar Shaikh Nomanbhoy, AIR 1995 Bom 422. Reason
Rate
directly 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
Any person
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 … person, the effect of the 1994 amendment on s. 147 is unambiguous. Where earlier, the words 'any person' could be held not to include the owner of the goods or his authorised representative travelling in the goods … be held not to include the owner of the goods or his authorised representative travelling in the goods vehicle, Parliament has now made it clear that such a construction is no longer possible. The scope of this
Sale price
consideration given by the purchasers for the goods purchased by him, Delhi Cloth and General Mills Co. Ltd. v. Commissioner of Sales Tax, AIR 1971 SC 2216: (1971) 2 SCC 559: (1971) Supp SCR 945. (iii) 'sale price'
Reserve
for oneself. To keep back; to retain or hold over to a future time or place. To preserve, Commissioner of Income Tax v. Century Spinning and Manufacturing Co., AIR 1953 SC 501: (1954) SCR 203. (ii) As … computing the capital and reserves within R. 2(1) of Schedule II of the Act, First National City Bank v. Commissioner of Income Tax, AIR 1961 SC 812: (1961) 3 SCR 371. (iii) The reserve contemplated by Banking Com-panies
Judgment
to 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)] … the appeal on any ground, therefore, the order in question is not a judgment, Chalavada Venkata Subbarao and Co v. Grandhi Sree Amulu, AIR 1965 AP 16. In order to constitute a 'judgment' within the ambit of clause
Goodwill
is run and what the competition is, contribute also to the goodwill. S.C. Cambatta and Co. Pvt. Ltd. v. Commissioner of Excess Profits Tax, AIR 1961 SC 1010 (1012): (1961) 2 SCR 805. Goodwill denotes the benefit arising
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