Commissioner V New - 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,
Manufacture
a new and different article must emerge having a distinctive name, character or use, Hindustan Poles Corporation v. Commissioner of Central Excise, (2006) 4 SCC 85: (2006) 4 JT 185: (2006) 3 SCALE 601: (2006) 4 SLT
Temple
in the Idol (the visible image) until the consecration or the appropriate ceremony is completed, T.V.D. Naidu v. Commissioner, Hindu Religious and Charitable Endowments (Administration) Department, Madras, AIR 1989 Mad 60. (See also New English Dictionary, Vol.
Keep your definitions linked to case research
Rebate
is an apt word to use in respect of a remission, Commissioner of Income Tax, Delhi and Rajasthan, New Delhi v. Anant Rao Kamat, AIR 1966 SC 279. … be granted by other statutory orders--The word 'rebate' is an apt word to use in respect of remission, Commissioner of Income Tax v. Anant Rao B.Kamat, AIR 1966 SC 279: (1964) 8 SCR 263. [Income Tax Act,
Produce
Dictionary; C.I.T. v. Venkateshwara Hatcheries (P) Ltd., (1999) 3 SCC 632. Means to bring forward beget etc., Deputy Commissioner Ag IT, Central Zone Ernakulum v. Palampadam Plantation Ltd., Kottayam, 1969 Ker LT 313: 1969 UJ SC 109: … that is brought forth either naturally or as a result of effort and work; a result produced, Webster's New International Dictionary; C.I.T. v. Venkateshwara Hatcheries (P) Ltd., (1999) 3 SCC 632. Means to bring forward beget etc.,
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 in
Goods exported in bond
be given its full meaning [Customs Act, 1962, s. 20 and s. 130E(b)] Gauraw Distributors Pvt. Ltd. v. Commissioner of Customs, New Delhi, (2004) 7 SCC 187.
Harmonious construction
objects and reject that which renders the exercise of its powers invalid, New India Sugar Mills Ltd. v. Commissioner, Sales Tax, AIR 1963 SC 1207 (1213).
Annual charge
the words 'annual charge' mean charge to secure an annual liability, New Piece Goods Bazaar Co Ltd. v. CIT, AIR 1950 SC 165 (167). [Income-tax Act (11 of 1922) s. 9(1)(iv)]
Assembly
a new article. This expression cannot be equated with the expression 'manufacture', Shriram Vinyl and Chemical Industries v. Commissioner of Customs, AIR 2001 SC 1283 (1284): (2001) 4 SCC 286. [Customs Act, 1962 s. 25(1)] Means a
- ‹ Prev
- 2
- 3
- 4
- 5
- 6
- Next ›
- Last »
Try the research workspace - 7 days free