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Wife
accrues, it must be the income of the wife of that individual whose total income is to be computed for the purpose of assessment; this seems to follow clearly from clause (a) of sub-s. (3). Therefore in
Wholly and exclusively for purposes of such business
of such business, the expenditure of a capital nature is certainly not an expenditure which is deductible for computing profits though it may be an expenditure wholly and exclusively laid out for the purposes of the business
Water and watercourse
held for term of life, or a term exceeding three years, such term shall be excluded from the computation of the forty years, in the event of the person who may be entitled in reversion resisting the
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Capital gains
years (1948-57). During this period, 'capital gains', whether on the positive or the negative side, could not be computed and charged under s. 12B or any other provisions of the Act, Commissioner of Income-Tax (Central), Delhi v.
Under this section
section' in the Explanation are significant relating, as it does, to the governing topic in the section, namely, computation of the period of limitation, Udayan Chinubhai v. R.C. Bali, AIR 1977 SC 2319 (2326): (1977) 4 SCC
Twelve month
Twelve month (sing.), a year; but twelve months (plur.) are computed according to twenty-eight days for each month, 6 Rep. 62
Turnover
sold as such or in the form of formulations. Export sales should not be taken into account while computing the turnover, Secy. Ministry of Chemicals & Fertilizers v. Cipla Ltd., (2003) 7 SCC 1 (13, 23). [Drug
Total income
of the Income Tax Act, 1961 as meaning the total amount of income referred to in s. 5 computed in the manner laid down in this Act, Cambay Electric Supply Industrial Co. Ltd. v. Commissioner of Income
Time requisite
copy of the order. A plain reading of s. 12(2) of the Limitation Act, 1908 shows that in computing the period of limitation prescribed for an appeal, the day on which the judgment or order complained of
Perpetuity
bequest by will of a person dying after 1925. The period presented by the rule is to be computed from the date or delivery of the deed creating the limitation, or from the testator's death, when given
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