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Accounting profits and assessable profit

concepts, 'accounting profits' and 'assessable profit', are distinct. In arriving at the assessable profits the Income-tax Officer may disallow many expenses actually incurred by the assessee; and in computing his income, he may include many items on

Improbate

To disapprove of to disallow

wrongful pregnancy

action for wrongful pregnancy] called also wrongful conception NOTE: A majority of courts faced with the issue have disallowed damages for child-rearing expenses in wrongful pregnancy cases. It is more common to recover for medical expenses, pain

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Apices juris non sunt jura

excellent and a profitable law, concurring with the wisedome and judgment of ancient and latter times, that have disallowed curious and nice exceptions tending to the overthrow or delay of justice':Co. Litt. 304 b, See Broom's Legal

Consuetudo semel reprobata non potest amplius induci

Consuetudo semel reprobata non potest amplius induci [Lat.], Custom once disallowed cannot be again alleged.

Entertainment expenditure

Entertainment expenditure, the expression 'enter-tainment expenditure' is of wide import. However, in the context of disallowance of 'entertainment expenditure' as a business expenditure by virtue of sub-s. (2A) of s. 37, the word 'entertainment'

Judicial Committee of the Privy Council

before a court, although inform it reports to the King advising that an appeal should be allowed or disallowed: consequently dissenting opinions are not disclosed. The principal matters which come before the Judicial Committee are:-(1) Appeals from

Pains and penalties, Bills of

person or by counsel. But on a bill to disfranchise the borough of St. Albans, this claim was disallowed.

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